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KPSC Case No. 2005-00341 Commission Staff First Set Data Request
Order Dated September 21,2005 Item No. 13
Page 1 1 of 13
Total Account Account Description Company
5600000 561 0000 5620001 5630000 5640000 5650002 5650003 5660000 5670001 5680000 5690000 5700000 571 0000 5720000 5730000
5800000 581 0000 5820000 5830000 5840000 5850000 5860000 5870000 5880000 5890001 5890002 5900000 591 0000 5 9 2 0 0 0 0 5 9 3 0 0 0 0 5940000 5950000 5960000 5970000 5980000
901 0000 9020000 9020001 9020002 9020003 9020004 9030000 9030001 9030002 9030003 9030004 9030005 9030006 9030007 9030009
Oper Supervision & Engineering Load Dispatching Station Expenses - Nonassoc Overhead Line Expenses Underground Line Expenses Transmssn Elec by Others-NAC AEP Trans Equalization Agmt Misc Transmission Expenses Rents - Nonassociated Maint Supv & Engineering Maintenance of Structures Maint of Station Equipment Maintenance of Overhead Lines Maint of Underground Lines Maint of Misc Trnsmssion Plt
Oper Supervision & Engineering Load Dispatching Station Expenses Overhead Line Expenses Underground Line Expenses Street Lighting & Signal Sys E Meter Expenses Customer Installations Exp Miscellaneous Distribution h p Rents - Nonassociated Rents - Associated Maint Supv & Engineering Maintenance of Structures Maint of Station Equipment Maintenance of Overhead Lines Maint of Underground Lines Maint of Lne Trnf,Rglators&Dvi Maint of Strt Lghtng & Sgnal S Maintenance of Meters Maint of Misc Distribution Plt
Supervision - Customer Accts Meter Reading Expenses Customer Card Reading Meter Reading - Regular Meter Reading - Large Power Read-In & Read-Out Meters Cust Records & Collection Exp Customer Orders & Inquiries Manual Billing Postage - Customer Bills Cashiering Collection Agents Fees & Exp Credit & 0 th Collection Activi Collectors Data Processing
31 5,823.52 423,544.4 1 155,683.1 3 407,215.45
169.30 125,591 “54
(4,322,344.00) 1,026,101 .I 9
1,625.66 90,532.99 7,897.66
730,222.94 1,551,587.90
8,447.21 (1.29)
892,445.71 340,225.98 207,238.49 71,124.93 30,991 -93 11,447.28 508,322.53 267,029.49
2,697,924.04 1,330,001.02
43,962.60 12,378.08 7,643.40
671,675.93 11,169,968.10
104,072.75 605,456.09 86,644.64 70,803.83 469,543.25
481,961 “68 122,573.1 3
37.94 1,771,990.15
35,420.83 137,792.59 51 9,554.72
3,058,111 “49 28,800.13 600,968.94 145,240.72 128,658.1 3 477,638.99 629,960.73 132,652.21
Kentucky Jurisdictional
422,410.00 566,486.00 208,224.00 544,646.00
227.00 167,977.00
(4,261,829.00) 1,372,399.00
2,174.00 121,087.00 10,563.00 976,666 “00
2,075,230 .OO
11,298.00 (2.00)
1,222,607.00 466,093 “00 283,906.00 97,438.00 42,457.00 15,683.00 696,376.00 365,817.00
3,696,023.00 1,822,036.00
60,226.00 16,957.00 10,471 .OO 920,163.00
15,302,305.00 142,574.00 829,445.00 11 8,699.00 96,998.00 643,251 .OO
61 2,788.00 155,845.00
48.00 2,252,989.00
45,036.00 175,196.00 660,371 “00
3,888,221 .OO 36,618.00 764,099.00 184,666.00 163,582.00 607,292.00 800,961 .OO 168,660.00
KPSC Case No. 2005-00341 Commission Staff First Set Data Request
Order Dated September 21 , 2005 Item No. 13
Page 12 of 13
Total Account Account Description Company
9040000 9040003 9040007 9 0 5 0 0 0 0 9 0 7 0 0 0 0 9070001 9080000 9080008 9080009 9090000 91 00000 91 10002 91 20000 9 120003
9200000 9200003 921 0001 921 0002 921 0003 9 2 2 0 0 0 0 9220001 9220003 9220004 92201 25 9230001 9230003 9240000 9250000 9250001 9250002 9250004 9250006 9250007 9260000 9260001 9260002 9260003 9260004 9260005 9260006 9260007 9260009 926001 0 9260014 926001 9 9260021 9260027 9260036 9260037 9260040 9260050 9260051
Uncollectible Accounts Uncoll Accts-Power Trading Uncoll Accts - Misc Receivable Misc Customer Accounts Exp Supervision - Customer Service Supervision - DSM Customer Assistance Expenses Cust Assistnce - M&CS Trning Cust Assistance Expense - DSM Information & Instruct Advrtis Misc Cust Svc&lnformational Ex Supervision - Comm & Ind Demonstrating & Selling Exp Demo & Selling Exp - Area Dev
Administrative & Gen Salaries Admin & Gen Salaries lrnsfr Off Sup1 & Exp - Nonassociated Off Sup1 & Exp - Associated Office Supplies & Exp - Trnsf Administrative Exp Trnsf - Cr Admin Exp Trnsf to Cnstrction Admin Exp Trnsf Non-Utlty Acct Admin Exp Trnsf to ABD SLA Expense Transfers GS Outside Svcs Empl - Nonassoc AEPSC Billed to Client Co Property Insurance Injuries and Damages Safety Dinners and Awards Emp Accdent Prvntion-Adm Exp Injuries to Employees Wrkrs Cmpnstn Pre&SIf Ins PN Prsnal Injries&Prop Dmage-Pub Employee Pensions & Benefits Edit & Print Empl Pub-Salaries Pension & Group Ins Admin Pension Plan Group Life Insurance Premiums Group Medical Ins Premiums Physical Examinations Group L-T Disability Ins Prem Group Dental Insurance Prem Training Administration Exp Educational Assistance Pmts Employee Benefit Exp - COLl Postretirement Benefits - OPEB Savings Plan Contributions Deferred Compensation Supplemental Pension SFAS 1 12 Postemployment Benef Frg Ben Loading - Pension Frg Ben Loading - Grp Ins
(7,246.61 ) 3,689.95
(16,768.24) 15,975.55
31 0,305.21 588.38
343,763.08 103.85
602,521.99 103,610.46
1,936.67 25.29
4,649.23 876.08
7,074,462.76 31.46
865,204.78 13,980.00
604.36 (1 58,034.1 5) (332,744.00)
42.09 (25,151.48)
(21 3,992.77) 2,722,598.48 4,083,410.22
314,058.49 968,341.28
189.81 28,349.72
1,037.45 11 5,469.85
9,192.55 11,472.36 21,791.70 30,332.22
1,020,805.42 93,377.64
3,118,484.12 2,520.94
11 8,479.59 184,880.88
74.37 7,783.40 4,150.00
3,395,427.37 1,109,926.89
(24,855.61) 17,593.00
(44,732.00) (375,545.00)
(1,507,471.59)
Kentucky Jurisdictional
(9,214.00) 4,692.00
(21,320.00) 20,312.00
456,078.00 865.00
505,253.00 153.00
885,570.00 152,284.00
2,846.00 37.00
6,833.00 1,288.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 O!OO 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
KPSC Case No. 2005-00341 Commission Staff First Set Data Request
Order Dated September 21, 2005 Item No. 13
Page 13 of 13
Total Kentucky Account Account Description Company - Jurisdictional
9260052 9260053 9260055 9260056 9260057 9270000 9280001 9280002 9301 000 9301001 9301 004 9301 006 9301 008 9301 009 9301 01 0 9301 014 9301 01 5 9302000 9302003 9302004 9302007 931 0000 931 0001 931 0002 931 0003 9350000 9350001 9350002 935001 2 935001 3 935001 5
Frg Ben Loading - Savings Frg Ben Loading - OPEB IntercoFringeOffset- Don't Use Fidelity Stock Option Admin Postret Ben Medicare Subsidy Franchise Requirements Regulatory Commission Exp-Adm Regulatory Commission Exp-Case General Advertising Expenses Newspaper Advertising Space Newspaper Advertising Prod Exp Spec Corporate Comm Info Proj Direct Mail and Handouts Fairs, Shows, and Exhibits Publicity Video Communications Other Corporate Comm Exp Misc General Expenses Corporate & Fiscal Expenses Research, Develop&Demonstr Exp Assoc Business Development Exp Rents Rents - Real Property Rents - Personal Property Rents - Real Property - Assoc Maintenance of General Plant Maint of Structures - Owned Maint o f Structures - Leased Maint of Data Equipment Maint of Cmmncation Eq-Unall Maint of Office Furniture & Eq
Note: Income Statement Accounts are as of 12 Months Ended June 30,2005
(417,229.1 5) (1,355,211 .I 9) (1,040,632.99)
(2.1 5) (843,367.40) 135,681 3 1 28,461 .OO
1,750.00 15,278.65 19,788.27
17.82 1,125.89
278.06 1,833.98
14,506.95 169.68
56,628.75 303,748.80 28,480.85
405.57 1,642,742.56
12,540.31 106,068.24 266,652.94 507,089.70
305.43 456,865.02 203,212.78
29.59 1,018,309.28
2,754.38
0.00 0.00 0.00 0.00 0.00
28,461 .OO 1,750.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00,
* Amounts not used in calculating rate base
KPSC Case No. 2005-00341 Commission Staff 1" Set Data Request
Order Dated September 21,2005 Item No. 14 Page 1 of 9
Kentucky Power Company
REQUEST
Provide the balance in each current asset and each current liability account and subaccount included in Kentucky Power's chart of accounts by months for the test year. 111 addition, show total current assets, total current liabilities, and the net current position by months, annually, and the 13-month average for the test year. Provide a reconciliation of current assets, current liabilities, and net current position provided in response to the above with the current assets aiid current liabilities as shown 011 the balance sheet for each month of the test year. If any amounts were allocated, provide a calculation of the factor used to allocate each amount.
RESPONSE
Please see the attached pages for the balance in each current asset and each current liability account aiid subaccount included in Kentucky Power's chart of accounts by months €01- the test year and the 13-month average for the test year. No reconciliation of current assets, current liabilities and net current position is necessary because the ainounts recorded in the balance sheet and the amounts recorded in the chart of accounts are the same.
WITNESS: R.K. Wohnhas
KPSC Case No. 200500341 Commission SlaWFlnl Set Data Request
Order Oaled September 21,2005 llem No. 14 Page 2 of 9
KENTUCKY POWER COMPANY
CURRENT ASSETS AND LIABILITIES ACCOUNTS
Case No. 2005-0341
~~
A C C 0 U N T NUMBER DESCRIPTION BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE
Jun-04 Jul-04 A 4 4 4 Sep-04 Oct-04 NOV-04 Dec-04 Jan-05 Febd5
ASSETS:
CURRENT AND ACCRUED ASSETS Cash Olher Special Deposlls Workeh Comp Adv Premium Spec Oeposils . SO2 Trading Pelly Cash Cash Adv-Employee Expenses CASH AND CASH EQUIVALENTS Carp Borrow Prg (NR-Assocl ADVANCES TO AFFILIATES Cuslorner AIR . Eleclnc Cuslomer AIR - CMP Employee Loans - Currenl AIR - Relail Cust Rents Transmission Sales Receivable Cusl AIR ~ Faclored Cusl AIR-Syslem Sales - MLR Cust AIR-Options 6 Swaps. MLR Low Inc Energy Ass1 Pr (LIEAP) Emergency LEAP Cuslomer AIR. Eslimaled Accrued Ulil. Rev.- SECA ACCOUNTS RECEIVABLE-CUSTOMERS Other Accounls Rec-Regular Allowances Survivor Benefit Plan Premiums Coal Trading SO2 Allowence Trading - MLR 2001 Employee Biweekly Pay Cnv AIR PeopleSon Billing System Damage Recovery ~ Third Party Accl Rec Gas . AEP SyS Pool Damage Recovery Offset Demand Gas Accruals GOA Transaclions AR Accrual NYMEX OTC Penulls PJM AR ACCNal
694,937.08 0.00
1.233.036.24 0.00
974.092.80 0.00 0.00 0.00
11.999.72 (0.00)
641.928.48 0.00
407,075.25 0.00
236,526.37 0.00 0.00 0.00
12.999.72 (0.00)
249.528.09 17.484.838.75 17.484.838.75
127,301.00 0.00 0.00 0.00
4,999.72 0.00
741,449.73 1310000 1340000 1340004 1340044 1350002 1350004
1450000
1420001 1420003 1420005 1420011 1420019 1420022 1420023 1420024 1420027 1420028 1420044 1730005
1430001 1430002 1430018 1430019 1430021 1430022 1430023 1430081 1430082 1430083 1430085 1430086 1430087 1430089 1720000
1440002 1440003
1480001 1460002 1460006 1460009 1460011 1460012 1460019 1460024 1460025 1460028 1460036 1460042 1460045
1510001 1510002 1510020
583.825.18 0.00
50.00 645.01
4.999.72
0.00 0.00 0.00
0.00 0.00
17.000.00
0.00 0.00
17,000.00
0.00 0.00
11.999.72
0.00 0.00
11.999.72 4.999.72 0.00
746,449.45 29.477.1 29.477.125.46 25.46
(0.00) 711,937.08
3,521,646.92 3,521.646.92
21,386.296.39 38.508.99
186.781.82 0.00
7,272.00 (18.228.373.72) 14.375.586.75
425,944.59 14.00
1.420.02
600.00 1,250.636.24
10.010.259.49 10,010,259.49 21.923.163.82
37.430.09 181,279.06
0.00 14,220.00
(19.818.637.1 8) 16.781.398.26
447.958.99 (12s.00) 261.00
(0.00) 653,928.20
37,778,800.32 37.778.800.32 18.540.847.15
35.615.00 170,279.78
0.00 14.978.00
(0.00) 419.074.97
38,015,342.50 36.01 5.342.50 17.14 1.770.54
34.745.60 164.553.65
55.46 18,456.02
(15.265.643.14) 7.460.280.56
310.345.60 0.00
0.00 589.519.91
29.651.817.37 986.092.52
23,521.069.52 23.521.069.52
132,300.72 16,126.733.17 24,598,516.86 18,126,733.17
33.515.08 154,429.51
29.651.817.37 23.925.579.76
31,887.59 144,387.81
0.00 6.800.00
(21.054.013.78) i3.401.37a.42
68.020.59
19.349.084.89 38,615.71
175.794.34 0.00
18,888.00 (18.488,227.54) 18,340.950.62
373.250.08 (129.00) 261.00
17377,437.70 34.090.79
159.452.87
28;271;372.83 32,605.86
149,387.91 0.00
21.816.00 (15,625.006.711
6,974,844.26 582.907.51 466.583.00
0.00 68,274.00
0.00 10.260.379.42
0.00 0.00 0.00 7.56
2.646.17 98.088.69
790.181.90 71,324.50 30.697.37 (94.494.81) 67.463.26 2,8 4 5.4 3
(650,355.55) 0.00
877.895.39 996,299.91 (35.585.80)
0.00 (35.565.80)
18,492.173.73 0.00
335.415.38 6,643.79
2.171.118.90
0.00 25.296.00
(20,784,099.12) 10.736.289.71
6 5 9.3 0 7.5 4 875.615.00
0.00 81,185.00
0.00 16.388.055.58
1.318.80 0.00 0.00 0.00
570.11 98,857.31
1.285.916.30 94.942.50 46.029.32
0.00 28.728.00
(25,245,463.1n +4,722.174.3a
238.165.06 622,283.00 243,552.27
86.639.00 0.00
19,149.445.14 0.00 0.00 0.00 0.00
(17,661.976.681 74.663.715.87
414,992.09 0.00
132.00 111;551.00 421,381.47
2.872.765.00 0.00 0.00 0.00
9.864.564.28
0.00 0.00
18.193.450.83
0.00 0.00
19.586.945.05
0.00 0.00
19,806,488.10
34.181.00 0.00
16,212,782.01 0.00
19.929.637.86 0.00 0.00 0.00
0.00 0.00
871.50 795,391.01 194.139.57
0.00 0.00 0.00
1.000.20 0.00
(331,139.28) 95,740.90
480.048.70 70.645.90
0.00
62,978.66 68.238.95
0.00 0.00
488.114.64 829,750.90 (27.185.46)
(105,877.771
0.00 0.00 0.00 0.00 0.00
(520.50) 98.088.69
950.161.56 87.680.31 30.688.40
0.00 1.000.20
404.946.27 1,060.74
95.740.90 1,039.252.73
71.855.52 0.00
0.00 1,000.20
403.170.79 0.00 2,169.88
9 5,7 4 0.9 0 1,223,457.76
88,681.21 34.798.98
(97.768.231 0.00
435.50 0.00 0.00
588.09 106,073.20
1.908.828.05
(1,026.901 108.985.49 769.818.72
95.740.90 1.852.112.66
87.850.52 79.629.03 46.029.29
(94.008.54) 0.00
883.166.07 2329,518.45
0.00 795,651.86
6.055.275.30 (31,135.75)
0.00 (31.135.75)
17.060.897.09 0.00
516.751.93 1.700.02
2.21 6.557.40 333.010.00
0.00 288,820.83
(3.5 6 9.2 3 1 464.946.23
0.00 0.00
81,037.23 46.029.32 (82,868311
0.00 733.882.37
0.00 (94,69739) 76,849.30 19,182.85
0.00 0.00
361.594.14 3.369.035.06
(56,007.301 (12.617.511 (68.624.81)
18.383.282.64 0.00
(102,464.39) 1.834.98
227,490.77 0.00 0.00
(1 00.952.231 0.00 0.00
(100.140.23) 0.00 0.00
60,881.61 0.00
614.635.14 1.740.642.98 C35.565.803
3.680.977.49 2,711,592.96 0.00
857.734.98 5.225.185.86
(21,748.591 0.00
(21.748.591
AIR ~ Benefils Billing Renrs Receivable ACCOUNTS RECEIVABLE. MISC
0.00 727,965.93
5336,437.53 424.854.39
2,165,372.11 (17,008.1 9) (12,617.51) (29.625.701
20.737.909.82
551.374.89 2.303.061.88
(25.151.54) Uncoll Acds-Olher Receivables Uncoll Acds-Power Trading AIP FOR UNCOLLECTIBLE ACCOUNTS AIR ASSOC Co ~ Intefflnit GR AIR Assoc Co .Allowances AIR Assoc Co . lnlercompany AIR Assoc Co . lnlefflnil AIP AIR Assoc Co . Mull1 Pmts Am ASSOC Co . Transmissn Agml AIR-AsSoC Co-AEPSC-Agent AIR Assm Co , System Sales Fleet - M4 -AIR Faclored-AIR Chg of1 Limit Fee AIR ASSOC Co . Payroll Ded AIR Assvc Co-Gas Trading AIR ASSC Co-Realizalion Sharng ACCOUNTS RECEIVABLE- ASSOC COS Fuel Slack - Coal Fuel Stock - Oil Fuel Stock Coal. Iniransil
(33,656,811 0.00
(33,656.81) 18,272.106.54 1.1 93.412.35
339.357.83 139.79
1,901,736.45 465.887.00
0.00 387.329.24 20,986.58
464.946.23 0.00 0.00 0.00
23.045.902.1 1 5,977.611.31
(51,488.95) (78.654.41)
17.485.916.30
0.00 0.00 (35.565.80)
16.877.568.84 (25,151 54)
16.892.270.38 18.359.147.53 0.00
325.522.09 0.02
1.693.676.14 210,490.00
0.00 337.477.27
0.00 0.00 0.00 450.71 1.07 53.560.74
157,459.02
0.00 130,246.18
7.7t 157,282.74
274.354.65 0.02
289,646.19
389.567.73 1.017.88
149.960.70
542,342.17 11,600.98
1.103.780.37 5 3 5.3 7 4.0 0 535.374.00
1,081,229.1 8 373.071.93 15.094.37
535.374.00 1,039,398.99
454.134.40 16.618.60
467.895.00 863.756.08 401,073.78
465.887.00 100.931.58 453.358.80
29,477.25 280.240.03
0.00 0.00 0.00
19,865,187.02 9,265,024.27
379.015.20 0.00
465,887.00 5.546.24
306.226.04 @69:641.37 384370.88
18.273.82 652,535.50
0.00 419,719.00
17,886.14 20.249.32 484346.23
923.13 0.00 0.00
22,269.128.76 10.163.555.46 385.902.15
0.00
21.630.24 464.946.23
0.00 652,535.50
0.00 0.00
364.876.42 0.00 0.00
324.899.01 0.00 0.00 0.00
486.235.00 21.879.124.52
0.00 21.630.733.64 10.747.098.04
31 1.528.87 0.00
0.00 0.00 0.00 326.703.00 21,205.817.27 23.959.215.66
7.232.381.53 282.175.78
20.436.865.22 5,536,255 41
274,316.58
19.629.51 1 .22 6,451,532.40
265,733.67 8,761.685.93
389,278.54 487.434.24
8,389.478.98 376.140.36
0.00 427.068.31
0.00 0.00 0.00 0.00
KPSC Cese No. 2005-00341 Commission Slav First Set Data Request
Order Dated September 21,2005 item No. 14 Page 3 of 9
KENTUCKY POWER COMPANY
CURRENT ASSETS AND LIABILITIES ACCOUNTS
C a s e No. 2005-0341
NUMBER DESCRIPTION BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE Jun-04 Jul-04 Aug-04 Sep-04 Ocl-04 NOV-04 Dec-04 Jan45 Feb.05
Fuel Slock Exp Undislribuled FUEL STOCK M&S - Regular MSS . Exempl Matenal Material Away lor Repairs Malenals 8 Supplies - Urea Transporlation lnvenlory lndus Direct Chame Clearing Aiiowances lnvenlary C02 Allowance Invenlory SO2 Allowance Inventory. Curr COZ Allowance inventoq . Curr Slores Expense Undislributed Sln ExPCanton Centrl Wrhse strs ExpFI Wayne Centrl Wrhse Stn ExpRoanoke Cenlrl Wrhse Sln ExpTID Satellite SIoren Stores E m - Rockporl Plant Stores Exp -Cook Nuclear Plan Slores Exp ~ Big Sandy Piant Slores Exp - Fossil B Hydro Slores Exp - Power Gen General Stores Exp. All Busln Unils Northeast Slalion - 1 8 2 Norlheast Station - 3 a 4 Pirkey Power Plant Welsh Power Plant Stn Exp ~ Tulsa MATERIALS a SUPPLIES Accrued Utility Revenues A c ~ d Uliiily Rev-Fadored-Assc ACCRUED UTILITY REVENUES Curr. Unreal Gains. NonAfRl Curr. Unrealized Galns Affil C u r Assels - Deferred Futures SIT Option Premium Purchases Curr Unreal Gns . Hedge NonAii SIT Asset for Commodily Hedges Denv-Hdg-Unreal Gn-FV-lnt-Cur ENERGY TRADING CONT CURR ASSET Prepaid insurance Prepaid Taxes Prepaid Taxes Prepaid lnleresl Prepaid Employee Benents Olher Prepaymenls Prepaid Carry Cost-Factored AR PREPAYMENTS Spec Allowance inv NOX Spec Allowances Inv SO2 Spec Deposas. Gas Oplions Spec Deposits - Eled Trading Speclal Deposits ABN Amro Spec Deposits - SO2 Trading Non-Highway Fuel TaxCredil Pension Plan Liability ACCIS Debit Balance Billinos and Deferred Proiecls
250,869.32 11.309.496.23 5.537.897.38
88.366.53 0.00
146,108.96
190.533.65 7,705.090.96 5.447.365.96
171.749.19 5,982.321.18 5,385.380.38
30.586.30 34.895.91
324.063.49 62,071.38
5.193.08
155.871.25 6.873,137.32 5.367.61 5.89
213.146.51 9,857.185.98 5.358.369.1 1
12.462.16 45,423.48
174.540.04 60,997.89
0.00 13.258.547.79
29.561.38 0.00 0.00
238.624.23 10.786.081.84 5.441,801.68
12.625.01 0.00
178.390.04
145,891.80 6.550.571.42 5,571,771 .02
31.984.29 0.00
188.446.04 61.678.41
149,861.40 9,788,060.1 1 5.592.817.97
147.1 69.13 8.912.788.47 5.609.714.00
1520000
1540001 1540004 1540005 1540012 1540013 1540014 1581000 1581002 1581003 1581005 1630000 1630001 1630002 1830003 1830004 1630005 1830018 1630019 1630029 1630032 1630033 1630044 1830045 1630059 1630061 1630121
1730000 1730002
1750001 1750003 1750005 1750009 1760001 1760010 178051 7
1650001 165000203 165000204 1650004 1650005 1650006 1850009
1240005 1240044 1340017 1340018 1340043 1340044 174001103 1740012 1740013 1860007 1860136
30,613.83 46.922.58
209,798.68
30.178.52 47.583.48
174.540.04
32,035.13 0.00
202.356.04
13,395.89 0.00
202.356.04 62,071.38 10.973.78
14.008.911.74 26.941.35
0.00 0.00
62.071.38 4.104.58
14.147.832.18 26.839.87
0.00 0.00
62.071.38 5,193.08
13.484.499.63 28.878.18
0.00 0.00
106.508.58 (0.00) (0.00)
(0.001 (0.00) (0.001 (0.001 (0.001 (0.00) (0.01) 0.00 0.00 0.00 0.00 0.00
19.309.088.75
0.00
80,997.89 0.00
13.018.707.48 34,628.38
0.00 0.m
61.678.41 ' 81.678.41 0.00 0.00 0.00
3.053.942.00
0.00 0.00 0.00
3.519.949.00
(173.01) 0.00 0.00
3,431.326.00 20.281.70
0.00 0.00 0.00
13,805.344.18 23.620.62
0.00 0.00 13.500.00 17.592.03
0.00 0.00
49,438.09 (0.00, 0.00
28.484.09 (0.00) (0.00)
63.919.94 0.00
(0.01)
80.002.40 0.01
(0.00)
47.655.00 (0.00) (0.001
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
io.011 (0.00) 0.00 (0.00) 0.00 (0.00) 0.00 (0.00) (0.00) 0.00 0.00 0.00 0.00 0.00
20,004,033.15 15,029,427.07 (9,384,475.081 5.844.951.99
15.251.456.65
(0.00) (0.011 (0.00) 0.00
iO.00)
(0.011 (0.011 (0.01) 0.00 0.00 (0.00) (0.00) (0.01) 0.00 0.00 0.00 0.00 0.00
19,019,904.24 14,653,621.08
(1 1,385,946.41) 3.287.874.85
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0. w 0.00 0.00
0.00 0.00 0.00 0.00 0.00
i0.02) (0.00) 0.00
(0.01) 0.00 0.00
iO.00) (0.00) (0.00) (0.00) (0.01) 0.00
iO.01, (0.00) 0.01
iO.001 (0.001 (0.01)
0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 (0.00)
18.735,075.26 15,843,012.88 (8.368.291.381 7,474,721 50
11.361.736.59 2,282.804.00
0.00 21 1.31g.00 180.954.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 (0.001 (0.00)
18.794.805.48 17.994.034.97
(12,308328,741 5.685.706.23
0.00 0.00 0.00 0.00
9.385.328.76 20.940.758.90
(13,600,506.641 7.340.252.26
19,910.707.15 14838,767.99
(10.138.090.74) 4,500,677.25
18,104.570.20 2,035.003.00
0.00 593.260.18
9,340,302.24 17,560,874.95
(13,623,954.81)
8,958.678.37 13.917.796.52
(10,454.903.58) 13,857.226.17
(10,396.469.911 3.460.756.26 3.736.920.14
14,887.669.81 3,940.307.00
0.00 36.957.12
3,462,892.94 17,771.538.81 4,775.862.00
0.00 31.75
2.166.998.98 0.00 0.00
24.714.431.54
16.390.355.17 23,270.960.1 1 5.994.237.00
0.00 95.377.14
19,586.314.26 4,813.185.00
0.00 48,417.16
1.131.044.00
12,162.869.35 3,398,282.00
129,900.31 2.554.320.00
0.00 292.887.86
3.981.442.58 0.00
176.593.50 0.00 4.154.276.98 477.989.00 241.773.00 996.184.00 1.082.471 .OO 2.726.807.98
0.00 0.00
21.5g1,741.91 767.250.14
0.00 210,169.86 170,059.07
0.00 520.00
44.312.33
0.00 0.00
21.210.822.38
0.00 0.00
18,340,437.31
0.00 0.00
14,016,813.59
0.00 0.00
21,544,575.25
0.00 0.00
30.443.045.25
0.00 0.00
25,578.960.42
0.00 0.00
19,645.328.64 295.191.69
0.00 0.00
225.451.19
803,282.09 0.00
462.379.86 217.538.03
702.027.68 0.00
420.344.86 209.624.87
14.360.90
602,688.91 0.00
378,309.86 201.71 I .71
511,009.47 0.00
336.274.86 193.798.55
8.616.52 1,300.00
23,087.85 1.074.087.25
407.841.04 0.00
294.239.86 185.885.39
339.188.10 0.00
252.204.86 177.972.23
671.087.91 0.00
188,134.86 162.145.91
20.105.28 2.340.00
31.834.53 574.922.69
0.00 0.00
253.176.21 707,390.82
0.00 0.00 0.00
1,026,407.00 0.00
104.411.20 541.875.35
2.833.060.38 107,491,864.79
17.233.09 2.080.00
29.196.82
11,488.71 1.S60.00
35.414.30
5.744.33 1,040.00
36,733.46
2.872.14 780.00
46.364.04
0.00 260.00
27.242.64 1.028.871.32
0.00 0.00
1.820.00 26.780.90
1,374,959.21 0.00 0.00
3.784.1 1 332.452.44
0.00 0.00
1,531,709.89 0.00 0.00- 0.00
1.231.173.4g 931.484.08 0.00 0.00
915.202.72 2.1 18.387.22
0.00 0.00
4.826.00 1.026,407.00
0.00 141.346.38 476,383.05
4.680.552.37 117.682,198.53
819.381 2 7 1.192.311.40 0.00 0.00 0.00
1,359,597.24 2.278.775.79
0.00 0.00
889,654.00 0.00
226.501.87
0.00 0.00
794.316.59
0.00 0.00
930.598.30
0.00 0.00
125.913.70 0.00 821,425.67
2,676.237.45 845.01 0.00
869.854.00 0.00
319.024.28 1.004.856.45 5,691,197.85
130,022,377.42
317.379.65 0.00 0.00
482.550.45 0.00 0.00
4.828.00 1,026,407.00
0.00 470.069.82
978,639.20 0.00 0.00
4.826.00 1,028.407.00
0.00 744.629.82
810.441.28 1,023,334.91
0.00 0.00
869.654.00 92.458.50
247.248.87 834.029.14
4,003.080.40 109.439.713.14
0.00 4.826.00 1,026.407.00
0.00 83.664.99
1,026,407.00 0.00
60.897.24 NonTrad.llon Opl on Prem urns OTHERCURRENTASSETS TOTAL CURRENT ASSETS
422.826.75 1,827,510.64
111,976,536.73
454,669.88 1,905,804.42
115,991,306.99
440.735.49 3.21 8.905.35
132,190,628.50
460.617.30 4,143,717.42
137,634,a6o.n
1.206.1 13.76 5,940.642.66
128,192,955.31
KPSC Case No. 2005-00341 Commission Staff First Set Data Request
Order Dated September 21,2005 Item No. 14 Page 4 of 9
KENTUCKY POWER COMPANY
CURRENT ASSETS AND LIABILITIES ACCOUNTS
Case No. 2005-0341
NUMBER DESCRIPTION BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE Jun-04 Jut-04 AUg-04 sep-04 Ocl-04 Nov-04 Dec-04 Jan46 Feb-05
CURRENT LIABILITIES 0.00 0.00
0.00 0.00 0.00
1.832.883.09 64.417.56 76.196.60
11.416.261.96 1.199.545.41
0.00 0.00 0.00 0.00
1.408.470.83
0.00 0.00
0.00 PREFERRED STOCI( DUE WIIN 1 Advances fmm ASSOC Co.CLrrent LONG.TERIA DEBT DUE WITHIN 1
YR
YR
0.00 0.00 0.00 0.00
3,585.893.76 1.381.098.71
146.705.10 6,560.1 99.52 1.193.399.19
0.00 0.00 0.00 0.00
3.418.228.62
0.00 0.00 0.00 0.00 0.00
1,555.452.30 1,052,478.41
14,706,263.36 136,945.65
391.93
2230500
2320001 2320002 2320003 2320011 2320050 2320052 2320053 2320054 2320056 2320062 2320071 2320074 2320076 2320077 2320079 2320061 2320082
2 3 4 0 0 0 1 2340011 2340025 2340027 2340029 2340030 2340032 2340035 2340036 2340037 2340049
2350001 2350003
2360001 236000200 236000203 236000204 236000205 2360004 2360005 2360006 236000704 236000705 236000602 236000603 236000604 236001203 236001204 236001205 236002204 236002205 2 3 6 0 0 3 3 0 4 236003305 236003504
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0 00 SHORT-TERM DEBT
AcMUnlS Payable. Regular Unvouchered invoices Relention Uninvoiced Fuel Coal Trading Amts Payable - Bookouls - MLR Elecl Trad-Oplions8Swaps-MLR SO2 Allowance Trading. MLR Gas Physicals Broker Fees Payable Gas Accruals GDA Trans-Payable N P - FTL - SWiTCH Renials Corporate Credit Card Liab iNDUS Unvouchered Liabiliiles Broker Cornrnisn SparkIMerch Gen AP Accrual NYMEX OTC 8 Penults PJM As Agenl AcckPay. N P - GENERAL A P Assoc Co . InlerUnii GIL NP-Assc Co-AEPSC-Agent N P ASSOC Co - CM Bilis AIP Assoc Co. lniercornpany N P Assoc Co - AEPSC Bilis N P ASSOC Co - InterUnii AIP NP Assoc Co . Mulli Pmls Fleei - M 4 ~ N P N P Assoc Co - Payroll Ded N P Assoc-Global Borrowing In1 N P ASSOC -Realizaiion Shanng NP- ASSOC. COS. ADVANCES FROM AFFiLlATES Cusiorner Deposits-Active Deposits .Trading Activity CUSTOMER DEPOSITS Federal Income Tax Slate Income Taxes Slate Income Taxes Stale Income Taxes Stale Income Taxes FICA Federal Unemployment Tax Slaie Unernpioymeni Tax SIale Sales and Use Taxes Stale Sales and Use Taxes Real & Personal Properly Taxes Real 8 Personal Properly Taxes Real 8 Personal Proeelly Taxes Stale Franchise Taxes Slale Franchise Taxes State Franchise Taxes Slaie LicenseiReglstraiion Tax Sale LicenseiRegislraiion Tax Pers Prop Tax-Cap Leases P e n Prop Tax-Cap Leases Real Prop Tax-Cap Leases
1.114.419.19 2.641.216.49 1.998.258.25 1.260.705.73 565,594.11 76.196.60
7.676.156.25
206.020.97 76.196.60
15,039.287.14
491,664.21 76,196.60
20,062,530.42
606,204 51 105.971.66
7,729.635.76
3,175.911.60 109.627.02
4,357.666.76
1,656.306.96 133.963.69
15,501.095.96 1.204.505.91 1.502.716.20 407.292.92
3,409.465.46 (60.660.76)
1,561.72 405,966.00
17.041.79 56.860.6j
0.00 100,432.67
1.763.762.19 939.13
182.994.51 0.00
29.777.066.14 13,764,059.39 2,444,391.01
10,064.37 721.104.79
399.416.80 1,033.194.27
93,539.39 3,971.08
0.00 17.141.13 43.383.30
0.00 99,465.26
2,023,667.41 632.65
1.912.013.67 46,444.20
16.317.139.95
377,271.99 6,970.242.15
356.223.74 2.122 24
0.00 14.297.89
176.51 7.30 0.00
85121.63 791,437.73
463.60
76.150.39 20.060.482.71 14.271.730.50 4.576.052.44
2.241.35 546.951.45
z26.ga5.84
391.93 4,366,433.51
41,442.15 169.627.10
7:561,150.17 39,311.19 (3,336.42)
10.426.642.32 1.956.44 5.661.66
7.410.698.25 0.00 0.00
7,843,434.16 0.00
1.506.75
7,350.341.63 22.566.70 (1.243.94)
464.466.64 446.931.85 563,699.21 321.098.00 20.197.31 18.668.66
0.00 99.529.27
1.769.651.61 466.76
223,295.45 0.00
26.196.319.26
0.00 23,076.29
1,221.46 0.00
105.005.30 539,905.98
452.86 217.448.67
27.264.540.17 0.00
16.362.966.17 5.61 7.435.44
14.169.24 202.826.10
0.00 27.229.80 7.777.63
0.00 109,164.05
14:030.97 0.00
97.93
11;280.99 0.00 0.00
71.693.97
11.665.64 0.00 0.00
103,531.36 113,004.42 2.1 77.393.65
214.37 8 9,4 3 2.3 0
0.00 22.365.661.74
1.696.654.31 253.46
84,662.96 0.00
20,967.694.56 13.762.066.25 1.443.993.00
18,06666 499.830.71
1.725.554.56 119.47
53.144.21 0.00
27.501 339.74
397,479.51 563.49
66.986.59 0.00
25,432,442.13 15.075.146.45 2.797.399.00
13,261.993.50 1,171,361 .OO
12.702.60
12.733.059.77 2,181,456.00
11,050.16
15:632&4.62 2,773,697.44
9,032.00
14,306.665.60 4.417,227.44
24.249 29 8.593.77 259.596.76
2,495.452.63 105,490.61
453.30
1.661.472.91 474.672.23 (455,126.631 (275.847.251 2:564,524.47
49.254.09 59.655.23
3.193.097.43 3.695.85
130,637.61
2.940.793.59 936.77
21.212.16
2:375.225.34 63.131.31 34.164.96
3.1 95.925.02 152.061.36
10.619.90
2;469.902.02 16.557.36
2.562.25
3,305.120.10 64,994.12 82.190.67
2,246.145.74 14,477.39
527.66 56.075.62
0.00 575,075.00 293.249.00
19,927,563.62 0.00
9,405.260.96 3.265.648.26
12 670.909.24
40.267.94 0.00
967.625.00 1.933.435.00
22,012,737.65 0.00
9,467,526.32 2.920.464.76
12,407,991.10 4,685,905.00 902,000.00
(1.030.400.00) 986.310.00
0.00 0.00
167.63 2.00
21.641.60 0.00
1.990.43
(60.804.02) 0.00
1,400,175.00 1.747,866.00
21.450.439.66
34.419.54 0.00
1,612.725.00 1,633,061.00
23.913.304.78 0.00
9,645,086.36 3.077.226.94
12.722.313.30 6.110,660.70 902.000.00
(1.046.442.00) 1.066.750.00
0.00 0.00
62.76 45.60
1.190.09 0.00
1,990.43 4,161.163.66
(684.96) (23,697.001 (25.960.00)
0.00 0.00 0.00
163.521.11 0.00
8.244.00
(42.476.61) 0.00
2.225.275.00 1.155.760.00
23.636.824.23 0.00
9,735.525.69 2,363.339.73
12.098.665.62
24.672.61 47.26
667,525.00 918,249.00
44.705.63 0.00
575.075.00 1.407.963.00
24.699.024.46 0.00
10,019,594.66 2.266.692.74
12,308,467.42 2.007.024.24 902.000.00
0.00
37,994.60 0.00
967,625.00 19.534.00
35.104.31 0.00
1.400.175.00 0.00
22,612,050.59 0.00
9.657.539.77 2.271.228.20
25.525.741.96 0.00
10.153.515.52 4.262.969.73
22.178.412.03 0.00
10.291.592.56 4.106.046.66
0.00 9.541.176.65 2.122.547.57
11.663.724.22 12,126.767.97 6.607.513.14
902,000.00 (1,046.442.00)
672,610.00 0.00
19.70 353.02 189.92
12.969.22 0.00
1,990.43 4,126.593.20
0.00 (23,697.001 (2,160.00)
0.00 0.00
14.416.485.25 4.248.676.70
902.000.00
14.397.639.24 3.493.073.04
902,000.00 0.00
(1.362.279.00) 606,700.00
0.00 23.502.76 15.227.17
0.00 13.053.50
1,990.43 270,795.22
7.034.909.69 0.00
(15,254.00) 113,400.00)
0.00
135.646.06 174,900.00
(3332.69)
(1oo.oo)
3:433:363.00 902.000.00
(1.030.400.00)
4.852341 .OD
(1.030.400.00) 902,000.00
6.137.491.06 902.000.00
(I ,046.442.00) 0.00 (1.362.279.00)
410.060.00 0.00
16.687.30 10.045.28
0.00 12.463.56 1.990.43
265.023.26 7,034.909.69
0.00 (15.254.001 i21.200.00)
676,150.00 0.00 0.00
167.63
1,269.910.00 0.00 0.00
43.62 22.36
11,363.06 0.00
1.990.43 6,840,134.64
0.00
999.920.00 0.00
66,536.64 261.59 93.92
20.411.06 0.00
1.990.43 4.165.595.07
0.00 (23.697.00) (14.060.00)
0.00 0.00 0.00
163.521.11 0.00
9,160.00
(1,362.279.00) 0.00 0.00
649.42 353.25
32.498.66 0.00
106.71 11.777.62
0.00 43.160.69
6,643.063.38 0.00
1.990.43 513.375.71
7,034.909.69 6,643,063.36
0.00 (23 697.00) (23.697.00)
(36,469.001 0.00
(375.00)
(23.897.001 (24.269.00)
0.00 (100.00~
0.00 (15.254.00)
0.00 ~30.369.001
0.00 ~100.00) 0.00
0.00 136,520.25
0.00 0.00
135.676.12 0.00
174.900.00 0.00
5.496.00
0.00 174,900.00
0.00 6.412.00
0.00 174.900.00
0.00 7.328.00
0.00 161.646.36
0.00 0.00 (3,610.03)
174.900.00 (3.610.03) 10.076.00
KPSC Case No. 2005-00341 Commission Staff First Sel Data Requesl
Order Dated Seplember 21,2005 item No. 14 Page 5 of 9
KENTUCKY POWER COMPANY
CURRENT ASSETS AND LIABILITIES ACCOUNTS
Case No. 2005-0341
ACCOUNT NUMBER DESCRlPTiON BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE BALANCE
Jun44 Jul-04 Aug-04 Sep-04 Ocl-04 NOV-04 Dec44 Jan45 Feb-05
0.00 10,999.086.03
0.00 12.539.846.04
0.00 13.001.987.33
0.00 11,340.684.61
0.00 11,384,561.90
0.00 11.625.441.99
0.00 9.248.178.82
916.00 11.831.227.55
236003505
2370006 2370007 2370009 2370016 2370018
2430001
2440001 2440003 2440009 2450001 2450010
2410001 2410002 2410003 2410004 2410005 2410006 2410008 2420000 2420002 2420003 2420010 2420016 2420017 2420018 2420020 2420021 2420044 2420051 2420057 2420071 2420504 2420511 2420512 2420514 2420520 2420521 2420532 242053804 2420542 242059204 242059205 2420618 2420623 2420824 2 4 2 0 6 3 5 2420643
Real Prop Tax-Cap Leases TAXES ACCRUED Inleresl Accrd-Sen Unsec Notes lnleresl Accrd-Customer Depsls lnlerest Accrued-Other lnleresl Accrued - COLl Accrued Margin Interest INTEREST ACCRUED DtVlDENDS DECLARED Oblig Under Cap Leases - C u r OBLIG UNDER CAP LEASES- CURR Curr. Unreal Losses - NonAffil CUT. Unreal Losses. Alfil STT Oplion Premium Receipls Curr. Unreal Losses - Hedge SIT Llabilily-Commodily Hedges ENERGY TRADING CONT CURR LlAB Federal Income Tax Wllhheld Slale lnmme Taxwthheld Local Income Tax Wllhheld Slale Sales Tax Collecled FICA Tax Wclhheld School Dislrict Tax Wllhheld Franchise Fee Collecled Misc Current B AccNed Liab PIR Ded - Medical Insurance PIR Ded - Denlal Insuraance PIR Ded - Dependent LIfe Ins PIR Oed-Crl OrdrlGmshmVfx Lv PIR Ded - ADBD and OADID Ins PIR Ded-RegbSpec Life Ins Prem Vacation Pay - This Year Vacalion Pay - Next Year PIR Wdhholdings Non-Produdive Payroll Conlrol Payroll Disburse Accl PIR Ded. Vision Plan Accrued Lease Expense Conlrol Cash Disburse Acwunl Unclaimed Funds Revenue Refunds Accrued Accr Defer Compensation Ben lnlerchange Power- Loop Adm LiabCur-Sllns-W/C Federal Admln Fee Acc Cash Franchise Req Sales B Use Tax. Leased Equ Sales & Use Tax - Leased Equ Accrued Payroll Energy Deliwry lncenlive Plan Cow B Shrd SN lncenlive Plan Fossil and Hydro Gen ICP Accrued Audil Fees OTHR CURR a ACCRUED LIAB TOTAL CURRENT LIABILITiES
1,832.00 11.281.166.20
5,647,427.40 259,042.99 878,963.09
4,121.129.19 301.937.68 884,058.22
5,957,294.86 344.364.00 091.928.72
0.00 0.00
7.193.587.58 0.00
1,592.036.15 1,592.036.15
13.566.716.62 0.00
208.918.18 2,118,370.00
0.00 15.894.004.80
0.00 55,806.23
5.046.09 222.110.35
0.00 527.190.93
7,706.499.42 387.756.53 900,110.27
6,994.935.23 431,409.73 925,601.25
0.00 0.00
7,089,590.19 473.828.09
15.433.85 912,915.00
3.571.87 8.495.339.00
0.00 1 S80.205.47 1 S80.205.47
5,295,273.25 518.286.71
15,433.65
4,140.620.86 57.567.98 15,715.86
6.008;010.00 103.708.42
15.715.86 0.00 0.00
6.783.433.48 0.00
1,653,475.53 1,653.475.53
17,846.31 1.20 0.00
257.401.31
0.00 0.00
5,307.125.09 0.00
1,625,434.74 1.625.434.74
17,088.089.77 0.00
152,973.09 2,192.028.00
0.00 19,433,090.86
0.00 56.701.74
0.00 0.00
9.074,386.22 0.00
1,618.195.56 1,618.195.56
21,128,578.26 0.00
208.026.20 1,206,559.00
0.00 22.543.163.46
0.00 58,870.05
7,594.27 228.302.65
0.00 521.61 8.45 131.894.34 307.000.00 76,285.20 9.512.03
919,998.00 4.341.05
6,754,332.86 0.00
1.560.983.37 1,550,983.37
14.040.759.19 261,614.00
206.057.59
927,081.00 6.070.02
5.147.055.12 0.00
1.548.788.64
934.164.00 5.999.11
7.067.597.39 0.00
1.530.512.11
8,351,946.21 0.00
1.573.827.16 1.573.827.16
31.763.793.95 0.00
181.495.42 2,478.215.00
0.00 34.423.504.37
129,224.31 59.226.20
4.0 2 9.3 7 222,510.47 68,536.64
471,176.37 39,550.26
307.000.00 77.003.28 9.587.07
1.548.788.64 17.224.816.00
249.730.00
1.530:512.11 21,684.250.00
243.957.00 24:594,355.10
0.00 193.279.96 251.290.88 168.670.02
2,508.820.00 0.00
20.61 2.532.51
1,025.571.00 0.00
25.813.206.06 0.00
57.226.31 6,557.66
276,751.14 19.70
536,905.71 78.613.10
3 0 7.0 0 0. 0 0 77.532.26 9.668.48
2.696.997.42 0.00
17,205.428.19
2,586.765.00 0.00
20,312,601.88
2.960.658.00 0.00
25.057.535.02 0.00
59.256.48 8,840.36
256,362.81 0.00
532.1 13.84
0.00 54.190.34 9,099.50
328,935.44 0.00
726.007.66 129.400.09
0.00 77,069.82 9.603.02 3,421.20
0.00 3,270.06
14,096.45 0.00
2.586.450.32 5,950.92
0.00 0.00
2,394.77 400.00
1.61 1.828.21
0.00 0.00 112.788.56
2.934.68 322,553.03
55.572.35 5.950.36
193,465.12 2.513.12
266.465.32 0.00 0.00
825.438.61 62.1 41.90
0.00 65.792.92 7,174.75 3.638.20
0.00 3.558.78 8.950.73
2,359,551.62 124.785.11
1.121.49
0.00 667.384.43 108.277.49
0.00 66.472.02
575.983.67 48.754.80
307,000.00 75.967.05
9.436.05
123,272.71 307,000.00 76.166.24
89.725.76 307,000.00 76.241.33
9.294.80 9,736.50 3.328.60
0.00 3,307.36
14.108.00 1.319.161.98 1,295,972.68
8.343.08 268.663.37
7;179.23 0.00 0.00
3,287.40 0.00
3.333.52
3.293.90 0.00
3,318.40
3i357.60 0.00
3.298.45
3 I 3 7 0.0 0 0.00
3.298.35
3,408.30 0.00
3.290.07 0.00 0.00
2.317.492.20 304.281.43
824.26
14.161.44 14,238.24 1.500.823.36 1,138,601 S O
7.877.96 185.514.14
14,028.80 1.171.016.25 1.445.828.61
6.889.42 284.793.36
600.19 2,327.36
14,795.95 504.000.69 23.751.59
0.00 12,541.69
r92.458.50)
13.930.12 934.982.79
1,685,462.86 6,267.17
444.639.24 600.19
2.385.90 6,199.02
976,224.02 6,7 2 5.3 5
0.00 10.750.02
(92.458.50)
14,099.51 804.095.71
1,849.607.64 7.787.01
527.883.67 600.19
2,432.57 (76,082.69) 893.831.08
6.725.35 0.00
8,9 5 8.3 5 rg2.458.501
1,746.293.62 995.386.30
6,733.29 177.790.62 (280.758.521
0.00 2,946.40 2,601.02
(280.019.15) 0.00
2.977.18 4.803.34
657,079.67 6.725.35
0.00 3.583.34
600.19 2.353.38 9.577.42
600.19 2,342.22 8.938.29
600.19 2,334.77 7.710.62
723.547.62 1.098.662.31 23.766.59
0.00 16,125.03
r82.431.00)
518,363.69 23.766.59
0.00 14.333.36
185.438.50)
867.403.12 18,665.95
0.00 17,916.70
(75,501.00, 1,083.029.01
187.118.00 74.375.90
6.725.35 0.00
7.16688
6.725.35 0.00
5.375.01 0.00 (92,458.50)
904,352.99 0.00
63.476.10
(92.458.501 885,809.15
0.00 73,578.10
0.00 2.676.82
1,018,648.38 939,456.65 230.968.45 654.399.31
1.069.994 68 207.908 00 55.497.72
1,034:925.75 (3.835.501 57.72236
1,003,076.66 0.00
69.186.12
989.438.87 0.00
5 2.4 9 9.7 3
964,831.16 0.00
63596.32
920.630.09 0.00
74.646.24 2,972.31
0.00 848,851.85
2.700.04 0.00
655.783.71 385.175.65 120.785.45 269.766.31 183.998.00
7.979.105.77 102,991.847.92
2.399.06 0.00
846,984.56 444.433.65 139.367.45 31 1.268.31 214,685.00
8,555.01 1.32 102,868.731.36
2.428.55 3.474.49 0.00
1.149.191.09 510.507.65 176.531.45 366,609.31 209,922.24
8,222,347.46 117,632,634.65
2.488.85 0.00
422.239.16 520,731.65 204,404.45 401.199.31 118.243.69
8,101,446.22 129.348JJ61.85
2.755.68 0.00
588.511.15 654.656.65 211.986.45 467,19931 139.081.54
8,397.071.53 106,969.222.55
0.00 2.483.25
974.683.27 0.00
1.004.899.53 503.691.65 788.656.65
216,568.45 598.399.31
9,750.00 9.036.484.73
101,033,402.56
864,056.65 223.768.45 626.39931
84.131.89 8.155.614.18
114,222,055.34
157Y949.45 343.549.31 143.888.57
7.931.632.65 106,228.952.12
137.871 .89 7.972.998.88
114.918,303.00
NET CURRENT ASSETS AND LiABlLlnES 4,506,016.87 9.107.805.43 9,762,354.87 14,557,833.85 10,712.97S.98 8,348,310.58 13,970,899.97 15,104,014.42
KPSC Case No. 2005-00341 Comm~ssson SlaRFirsl Sel Data Request
OFder Daled Seplember 21,2005 llem No, 14 Page 6 of 9
KENTUCKY POWER COMPANY
CURRENT ASSETS AND LIABILITIES ACCOUNTS
Case No. 2005-0341
ACCOUNT NUMBER DESCRIPTION BALANCE BALANCE BALANCE BALANCE 13 M D N M
Mar48 Apr-05 May-05 Jun4S AVERAGE
ASSETS:
CURRENT AND ACCRUED ASSETS Cash Olher Special Deposits Worker's Camp Adv Premium Spec Deposits. SO2 Trading Petly Cash Cash Adv-Employee Expenses CASH AND CASH EQUiVALENTS Carp Barrovr Prg (NR-Associ ADVANCES TO AFFILIATES Cuslomer AIR - Elecln'c Cuslomer AIR - CMP Employee Loans. CURenl AIR - Retail Cust Renls Transmission Sales Receivable Cusi AIR - Fadored cusl AIR-System Sales. MLR Cus1 AIR.Options 8 Swaps ~ MLR LOW Inc Energy Asst Pr (LEAP1 Emergency LEAP Customer AIR - Estimaled ACCNed UIII. Rev: SECA ACCOUNTS RECEIVABLE-CUSTOMERS Other Accounts Rec-Regular Allowances SUNiVDr Benefit Plan Premiums Coal Trading SO2 Allowance Trading - MLR 2001 Employee Biweekly Pay Cnv AIR PeopieSofl Billing Syslem Damage Recovery. Third Pady Acd Rec Gas - AEP Sys Pool Damage Recovery Oliset Demand Gas Accmais GDA Transaclions AR Accrual NYMEX OTC Penults
AIR. Benefils Billing Renls Receivable ACCOUNTS RECEIVABLE. MlSC
PJM AR ACCNal
275,724.71 386.261.13 0.00
351,372.74 0.00
10,437.03 0.00
4,999.72 0.00
231.695.64 0.00
10.437.03 0.00
4,999.72 0.00
529.602.03 254.885.73 2,412.39
49.62 9.076.69
46.15
1310000 1340000 1340004 1340044 1350002 1350004
1450000
1420001 1420003 1420005 1420011 1420019 1420022 1420023 1420024 1420027 1420028 1420044 1730005
1430001 1430002 1430016 1430019 1430021 1430022 1430023 1430081 1430082 1430063 1430065 1430086 1430067 1430089 1720000
1440002 1440003
1460001 1460002 1460006 1460009 1460011 1460012 1460019 1460024 1460025 1460028 1460036 1460042 1460045
1510001 1510002 1510020
3,313,514.50 0.00 0.00
4,999.72
10,437.03 0.00
4.999.72 0 00 0.00
403,697.86 9,941,314.52 9,941.314.52 24,745.257.29
30.397.20 134.721.37
0.00 6.936.00
(20.277.532.54) 8.935,442.24 232,366.92 17.966.00 96.396.21 408,562.00
3,658,682.95 17.989.197.65
0.00
3,594.286.93 24.734.460.69 24.734.460.69 25,822,435.10
31,076.06 139,212.91
366.809.49 12,296,222.40 12,296,222.40 24.453.734.74
29.954.56 130.177.51
247.332.39 12,646.962.08 12.646.962.06 21.300.671.48
29.404.60 124,079.32
796.275.45 20.400.507.17 20.400.507.17
22.233.397.58 33,534.40 154,964.45
0.00 10.128.00
0.00 10.366.00
0.00 6.640.00
4.27 14.655.69
(22,443,240.35) 13,463.646.73
279.079.06
(1 9.926.227.15) 10.760.793.65 348,002.15
(16,865;692.97) 11.565.813.37 119,829.10
(19.514,179.54) 12.475.562.66 346,166.87
20.615.00 268.763 66
(40.00) 2.677.24
1,393,122.01 77.164.00
17,279.946.74 3.00
0.00 0.00
162.639.31 79.618 64
47,671 00 2.637.232 75 20,476.619 93
6.017.00 0.00
14.266.761.81
264.036.31 16.677.250.35 606,847.52
0.00 0.00 0.00 0.00 0.00
106.619.38 914,391.23 103,200.41 46.029.33
0.00 101.68 505.555.67
0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
38,886.91 297.65
123,347.36 153.670.62 109.662.90 672.719.91 101,299.47 46.029.32
0.00 109,682.90 595.643.27 117,410.19
0.00
0.00 108,600.24
1,248.787.49 115.1 11.41
0.00
1,719.88 102309.42
1.071.640.02 68.497.55 25.102.41
(102.927.31) 0.00
43,145.40
(108,953.77) 15.062.78
0.00
(117.875.7n 111,264.42 479,346.17
(119.213.771 53.505.59 254.477.79
(101,710.96) 29,921.46 208.631.64
2.273.860.21 0.00
919,616.30 4.306.156.95
0.00 (9.074.95)
19,370.1 88.23
(9,074,951
2.696.569.31 0.00
981,901.62 5.573.958.03 (219.546.82)
0.00 (21 9.546.62)
16,491.732.35 0.00
6.746.690.14 0.00
1.043.984.94 9.066.569.26 (27.581.62)
0.00 (27,561,621
17,956.857.27 143.669.38
7.759.742.73 2.139.192.10 138.49
671.330.58 4.399.408.40 (41,606.67) (5.900.31) (47.507.18)
17,975,705.70 102,652.44 349.662.87 (40,478.40)
1.278.965.57
1;600.36 281,771.56
9,704,583.42 Unccll Accls-Olher Receivab es Uncoil AcCIS.POWer Trading & P FOR UNCOLLECTIBLE ACCOJNTS
(1.658.69) 0.00
(1.658.691 17,322.123.32 0.00 AIR ASSOC Co - InteNniI GR
AIR ASSOC Co - Allowances AIR Assoc Co. lnlercompany AIR Assoc Co . InlerUnit AIP AIR ASSOC Co ~ Multi Pmls AIR Assoc Co - Transmissn Agml AIR-Assoc Co-AEPSC-Agenl AIR Assoc Co . Syslem Sales Fleet. M4 . AIR Faclored-AIR Chg oHLImiI Fee AIR ASSOC Co - Payroll Ded AIR ASSOC Co-Gas Trading AIR ASSC Co-Realizalion Shamg ACCOUNTS RECEIVABLE- ASSOC COS Fuel Slock - Coal Fuel Slock - 011 Fuel Stock Coat. lnlransil
0.00 346.469.13
427.19 1.700.375.46
375.532.19 392.26
1.649.1 00.17 210,635.00
0.00 466.616.53
1.641,025.69 1.190.34
1.696.937.46 210.635.00
0.00 525,284.04
(1.123.676.67) (602.699.98) 1.738.921.45 210.635.00
0.00 483.163.48
210.635.00 0.00
232,352.41 16,742.61 274.514.40
0.00
373.670.62 312,346.42 393,344.57
20.712.55 274.514.40
0.00 0.00
(759,026.001 18,750,409.45 6,720,994.42 276.084.21
0.00
22,213.77 274.514.40
0.00 0.00
34.465.00 22,508.792.57 9,736,724.67 356.955.74
0.00
11 $1 1.52 274.514.40
0.00 0.00 0.00
18,314,390.32 10.215.763.00 290,749.23
0.00
17,532.91 402.533.00
71.01 32,286.06 66.157.92
21.266.650.71 6,217,016.98 336.778.41 37.494.94
0.00 1.077.676.00 23,231.380.43 7.622.1 15.30 363,170.74
0.00
KPSC Case No. 200500341 Commlssion Slaff Firs1 Sel Data Requesl
Order Dated Seplernber 21.2005 item No. 14 Page 7 01 9
KENTUCKY POWER COMPANY
CURRENT ASSETS AND LIABILITIES ACCOUNTS
Case No. 2005-0341
ACCOUNT NUMBER DESCRIPTION BALANCE BALANCE BALANCE BALANCE 13 MONTH
Mar-05 Apr-05 May-05 J""45 AVERAGE
1520000
1540001 1540004 1540005 1540012 1540013 1540014 1581000 1581002 1581003 1581005 1630000 1630001 1630002 1630003 1630004 1630005 1630018 1630019 1630029 1630032 1630033 1630044 1630045 1630059 1630061 1630121
1730000 1730002
1750001 1750003 1750005 1750009 1760001 176001 0 176051 7
1650001 165000203 165000204 1650004 1650005 1650006 1650009
1240005 1240044 1340017 1340018 1340043 1340044 174001103 1740012 1740013 1860007 1860136
Fuel Slock Exp Undlslribuled FUEL STOCK MAS - Reoular
126,064.38 8,111.350.40 5,666.216.04
154,152.78 7,151,231.41 5,695.082.38
180.887.74 10.274.568.15 5.682.292.32
13.337.83 0.00
237,720.28 56,495.87
0.00
155.720.78 10,663.233.01
5.727.480.08
175,257.09 8.766S47.42 5.544.908.02
24,385.31 13,448.11
212.850.83 60.498.66
1.945.50
Mas . E x m e t Ma1er.a Matend Away lor Repairs Malenals a Supples. Urea Transparlabon inventory lndus Direct Charge Clearing Allowances Inventory COZ A lowance Inventory SO2 Allowance lnvenlory . C ~ r r C02 Alowance Inventory. Curr SlOieS Expense Undlslnbuled S l n ExpCanlon Cenlrl Wrhse SIn ExpFl Wayne Cenlrt Wmsc 510 ExpRoanokc Cenlrl Wrhso Slrs ExpThD Satel he Slorcm Slores Exp. ROckPOrl Planl Stores Exp - Cook Nuclear Plan Sloles Exp - Big Sandy Planl Stores Exp. Fossd 8 Hydro Slores Exp. PowerGen General Stores Exp .All Busin Llnils Norlheast Stallon. 1 h 2 Norlhcasl Slalion . 3 a 4 Pirkey P o w r Plenl Welsh Power Planl Slrs Exp . Tulsa MATERIALS SUPPLIES
13.272.93 0.00
202.356.04 61.678.41
13.418.12 0.00
270,101.60 56,495.87
0.00
14,732.50 0.00
258.283.50 56.49537
0.00 0.00 0.00 0.00
2.738.280.00
0.00 0.00
2.558.242.00
0.00 0.00
2,254,913.00
0.00 0.00
2.032.797.00
6.286.449.46 13.1 13.06
1,506.880.69 16.098.27
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
15.548.68 0.00
13,763.49 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.m
12.742.84 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
8.102.531.79
8.423.62 29,077.39
0.00 (0.001 (0.001 (0.001 (0.001 0.00
(0.001 (0.001 (0.001 (0.00) 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
8.258.522.79 13.482.567.10
(10.353.364.751 3.129.202.35
15.599.600.30
0.00 0.00 0.00
0.00 0.00 0.00
0.00 (0.001 (0.001
8.697.901 .G8 15,303,010,51 (9,599,727.881 5.703.282.63
22.577.013 04
8,608.888.65 14.136.394.74
(10.091.347.121 4.045.047.62
16,645,227.99
13 701 980 64 A m e d Ulilily Revenues A c ~ d Ulllily Rev-Factored-Assc ACCRUED UTILITY REVENUES
14.398.162 57 (11.778.258 191
2.619.904.38
15,504,281.19 (10,881.820.401
4.622.460.78 Curr. Unreal Gains - NonAlW Cum. Unrealized Gains Alfil Curr Assels ~ Deferred FuIures S/T Oplion Premium Purchases C u r Unreal Gns ~ Hedge NonAff S/T Assel for Commodily Hedges Denv-Hdg-Unreal Gn-FV-lnl-Cur ENERGY TRADING CONT CURR ASSEl Prepaid Insurance Prepaid Taxes Prepaid Taxes Prepaid lnleresl Prepaid Employee Benefils Olher Prepaymenls Prepaid Carry Cosl-Factored AR PREPAYMENTS Spec Allowance Inv NOx Spec Allowances Inv SO2 Spec Deposils - Gas Oplions Spec Deposils. Elecl Trading Speclal Deposits ABN Amro Spec Deposits . SO2 Trading Non-Highway Fuel Tax Credit Pension Plan Liability Accts Debil Balance Billings and Deferred Probeds NonTradilion Option Premiums OTHERCURRENTASSETS TOTAL CURRENT ASSETS
18,103,088.36 3.665.486.00
0.00 0.00 0.00
17.054.800.05 6,209.21 0.00
0.00 0.00
3.994.776.00 0.00
31.87
3,142,303.00 0.00
32.37
3,905.170.58 9.992.33
11 1.915.98 1.552.306.00 1.126.538.67 218.137.00
0.00 0.00
18,960,072.67
0.00 42,029.86
284.923.65 0.00
425.795.a4
1,235.036.97 6,310.81 9.924 00
22,333,150.72 533.758.04
0.00 21 3.404.1 1 222.990.18
6.186 23
0.00 0.00
30.338.529.04 576,993.70
0.00 0.00
21.766.574.53 509.564.62
82.040.48 129,012.00
21.979.626.84 326,933.40
0.00 126.099.86 299.914.49
0.00 0.00
56,819.24 1.059.827.29
0.00 0.00 0.00
1.402.050.86 2.357.454.28
643.61 0.00
869.654.00 92,458.50
219,647.56 1,053.101.01 5.995.009.82
136,239.732.84
0.00 84.064.86
292,418.97 0.00
0.00 0.00
277,428.33 0.00 0.00
57.572.44 661,934.17 47,745.19
455.887.77 0.00
1,655.692.21 1,492.313.91
0.02 0.00
869.654.00 0.00
268.149.95
0.00 933.516.05 47.467.60
0.00 42.357.80
795.107.15
900.00 38.860.30
1,016,098.87 6.951.64
73,410.17 0.00
1,405,349.91 1,955.517.95
0.00 0.00
8,878.97 92,871.59
0.00 1,474.390.69 1.362.901.17
0.00 0.00
4,890.45 47,859.19
232.537.82 1.066.288.26 1.01 1.271.96
1.484 92 99.13
869,654.00 0.00
165,708.72
869.654.00 0.00
1,190,353.51 206,128.39
5.205.178.32 108.133.410.26
942.001.54 14,224.38
250.571.45 1.053.101.01 5.529.693.40
100,473.982.56
1,710,843.51 6.500.286.56
105,725.887.97
834.562.02 11 4,405.741.51 8,558,565.83
KPSC Case No. 2005-00341 Commlsslon Slafl First Sel Data Request
Order Daled Seplember 21,2005 tlem No. 14 Page 8 019
KENTUCKY POWER COMPANY
CURRENT ASSETS AND LIABILITIES ACCOUNTS
Case No. 2005-0341
ACCOUNT NUMBER DESCRIPTION BALANCE BALANCE BALANCE BALANCE 13 MONTH
Mar45 Apr-05 May-05 Jun45 AVERAGE
CURRENT LtABtLlTlES PREFERRED STOCK DUE WllN 1 Advances from Assoc Co-Current LONG-TERM DEBT DUE WITHIN 1 SHORT-TERM DEBT
YR
YR
0.00 0.00
0.00 0.00 0.00 0.00
1,327.178.94
0.00 0.00
0.00 40,000.000.00 40,000.000.00
0.00 1.643.047.52
0.00 3.076.923.08 3,076.923.08
0.00 1.902.892.03
2230500
2320001 2320002 2320003 2320011 2320050 2320052 2320053 2320054 2320056 2320062 2320071 2320074 2320076 2320077 2320079 2320081 2320082
2340001 234001 I 2340025 2340027 2340029 2 3 4 0 0 3 0 2340032 2340035 2 3 4 0 0 3 6 2 3 4 0 0 3 7 2340049
2350001 2350003
2360001 236000200 236000203 236000204 236000205 2 3 6 0 0 0 4 2360005 2360006 236000704 236000705 236000802 236000803 236000604 236001203 236001204 236001205 236002204 236002205 236003304 236003305 236003504
0.00 0.00
1,208.009.38
0.00 0.00
1.543.832.24 Accounts Payable - Regular Unvwchered lnvolces Relenllon Uninvoiced Fuel Coal Trading ACCIS Payable ~ Bookouts - MLR Elect Trad-OptionsaSwaps-MLR SO2 Allowance Trading - MLR Gas Physicals Broker Fees Payable Gas Accruals GOA Trans-Payable GiP . FTL SWlTCH Renlats CoFporale Credil Card Liab INDUS Unvouchered Llabilitles Broker Commlsn SparklMerch Gen AP Accrual NYMEX OTC Penults PJM As Agent Accts.Pay. AIP - GENERAL AIP ASSOC Co - InleNnil GR AJP-Assc Co-AEPSC-Agenl AIP Assoc Co - CM Bills AJP ~ s s o c c o - Intercompany GiP Assoc Co - AEPSC Bills GiP Assoc Co - InIeNnit AIP AIP ASSOC Co . Muitl Pmts Fteel - M4 - AIP AIP Assoc Co . Payroll Ded GiP Assoc-Global Bornwing Int AJP Assoc -Reaiizalion Shanng AIP- ASSOC. COS. ADVANCES FROM AFFILIATES Cuslomer Deposits.Aclive Deposils - Trading Aclivily CUSTOMER DEPOSITS Federal Income Tax Stale Income Taxes Slate Income Taxes Stale Income Taxes Slate Income Taxes FICA Federal Unemployment Tax Stale Unemploymenl Tax Stale Sales and Use Taxes State Sales and Use Taxes Real 8 Personal Property Taxes Real 8 Personal Properly Taxes Real a Personal Property Taxes Slate Franchise Taxes Slate Franchise Taxes State Franchise Taxes Stale LtcenseiRegistratlon Tax Stale LlcenseiRegistrallon Tax Pers Prop Tax-Cap Leases Pels Prop Tax-Cap Leases Real Prop Tax-Cap Leases
1.319.621.95 1.752.677.42 124.799.19
10.727.650.75
3,345,836.06 28.146.32
14,917,001.47
2.386.963.82 37,088.90
16,711.333.40
1,403,753.81 96,542.73
12,261.663.06 124,799.19
11,776,497.03 391.93 391.93
6,054,612.82 0.00
7,O 0 0.0 0 0.00
9,696.88 0.00 0.00
80.533.60 317.567.86 1.001.12
237.093.16 0.00
20.640.203.68 14.129.459.04
391.93 1.955.41 491.389.50 8.402.351.29
0.00 0.00
279,355.18 14.465.18
6.628.466.65 0.00
392.00 45.110.02
6,873,263.46 616.612.92 2.176.00
197.046.99
6,490,022.78 84.062.60 16,127.71 211.224.47
12.051.75 23.941.81 16.625.97 29,751.42
0.00 90,511.42 439.329.36
1,529.11 0.00
99.140.55
36;055.24 0.00
83.562.11
231982.98 7.53
95.439.68 488.462.81 1.392.933.41
563.77 304.553.96
0.00 30.311.098.72 16.363.312.59 3.863.245.00
41.610.32 208.358.35
1,211.076.99 532.37
299.052.90 24.613.981.30 9,584.20
14,441.459.09 3.174.31 2.52
22.211.89 350.721.46
918.34 329.54 0.00 0.00
27.1 10.692.46
288.853.94 0.00
23.974.855.62 13.633.738.17 14,401,571.90
5.606.699.00 109,595.08 157.241.65
2,449.228.00 11,086.26 206.169.83
1,921,878 00 15,273 49 152.129 05
2,634,090.00 81.253.61 224.005.08 23.161.18
0.00
2.905.093.60 7,024.54 656.66
52.520.57 0 00
2.912.369.07 8,531.96 252.87
3398,792.26 10,756.15 1,897.53
2.821.425.45 46,014.24 43,775.10
62.056.97 0 00
30.404.80 0.00
412.550.00 414,521.00
24.765.446.01 0.00
10.541.284.99 5,763.341.72 16.304.626.71 1.967.588.91 902,000.00
0.00 (1.358.685.00l (1,122.472.001
0.00 574.81
26,163.35 3.64
1.164.557.69 747,864.69
22.838.509.12 0.00
3.51 9.991.071.68 1,951.06
13,503.022.74
1,812,725.00 0.00
21.075.457.14
1.629.350.00 266,684.00
21,080,068.95
633,350 00 (68,123 001
23.823.545 49 0.00 0.00 0.00
10,358.421 .OO 5,350.944.52 15,709,365.52
10,387,146.48 4,155.769.75 14.542.916.23
10,460.260.62 3.706.943.1 8 14,167.203.80
4.449.312.19 3.647.332.48 902.000.00
0.00 11.358.685.OOl
3,682.608.13 902.000.00
0.00 (1,358.685.00)
4,255,571.66 902.000.00 (479,271.231
~02.000.00 0.00
(1,358,685.00) 231,140.00
0.00 24.657.02
(278.91 7.461 91.243.69 11.486.64 7.130.20 3.595.46 8.605.49 9.523.48 4.544.93
527.280.00 80.770.02 25,014.68
531.440.00 0.00
530.16 403.27 0.00
30,785.48 0.00 0.00
7,031,512.74 0.00
(11.79O.OOl (44.800.001
0.00 (200.00l
135.311.07 174.900.00 (3.632.891
19.56034 0.00
12.906.90 0.00
8 0,7 5 3.8 9
0.00 (1 1,790.001 (32.400.00)
0.00 i200.001
7.034.90g.ag
257.18 431.24 0.00
38.695.02 0.00
15,900.74 0.00
74.764.62 7,035.500.00
0.00
0.00 0.00
7,031,512.74 0.00
(1 1.79O.OOl (42,600.00l
0.00 (505.001
135.31 1.07 174,900.00 (3.632.89)
2,632.798.93 3.787,403.08 (11,029.381 (17.405.31l (13.769.23)
(11.79O.OOl (24,600.001
0.00 (44.231 (92.691
151.011.13 8 0.7 2 3.0 8 1,640.88
(200.00, 135.311.07 174.900.00
135:578.49 174,900.00
(3.632 89) (3.632.89)
KPSC Case No. 2005-00341 CommlSsion StaH Fin! Set Data Request
Order Dated Seolember2l,2005 Item NO. 14 Page 9 or 9
KENTUCKY POWER COMPANY
CURRENT ASSETS AND LIABILITIES ACCOUNTS
Case No. 2005-0341
ACCOUNT NUMBER DESCRIPTION BALANCE BALANCE BALANCE BALANCE 13 MONTH
Mar45 Apr-05 May45 Jun-05 AVERAGE
236003505
2370006 2370007 2370009 2370016 2370018
2430001
2440001 2440003 2 4 4 0 0 0 9 2450001 2450010
2410001 2410002 2410003 2410004 2410005 2410006 2410008 2420000 2420002 2420003 2420010 2420016 2420017 2420018 2420020 2420021 2420044 2420051 2420057 2420071 2420504 2420511 2420512 2420514 2420520 2420521 2420532 242053804 2420542 242059204 242059205 2420618 2420623 2420624 2420635 2420643
Real Prop Tax-Cap Leases TAXES ACCRUED Interest Accrd-Sen Unsec Notes
2,748.00 11,661,759.33 7.878.943.03
3.664.00 11,223.786.90 7.1 17.664.26
197,464.59 0.00
956,002.00 21.014.15
8.292.145.00 0.00
4,580.00 11.074.962.96 7.263.684.09
246,264.27 0.00
965.003.00 20.803.79
8,495,755.15 0.00
5.496.00 7.716.824.90 5.499.653.98
1,479.69 11.148.408.81 6.21 5,440.44
289.647.13 350.513.60 579,262.62
7,423.50 7,442.287.29
0.00
Interest Accrd-Customer Depsls lnlerest Accrued-Other lnlerest Accrued - COLI Awnred Margin lnleresl INTEREST ACCRUED
149.362.87 15.715.86
941,247.00 7,078.99
8,992.347.75 0 00
293,418.82 0.00
974.004.00 27.626.56
6.794.703.36 DIVIDENDS DECLARED Oblig Under Cap Leases ~ Curr OBLlG UNDER CAP LEASES- CURR
0.00 1,458,147.30 1,458,147.30
28.409.415.27
1.43W67.25 1,433,867.23
18.804.987.60
1,403.829.79 1,403.829.79
16.601.102.06 11,552.00
117.505.75 1.207.909.59
1.355.971.72 1,355.971.72
21.393.308.13
1,533.482.67 1,533,48267
20.31 8,960.24 Curr. Unreal Losses. NonAffil Curr. Unreal Losses - Affit SIT Option Premium Receipls Cum. Unreal Losses ~ Hedge SIT Liability-Commodity Hedges ENERGY TRADING CONT CURR LlAB Federal Income Tax WLlhheld Slate lnwme Tax Withheld Local Income Tax Withheld Stale Sales Tax Coilecled FICA Tax Withheld School Distnct Tax Withheld Franchise Fee Collected Misc Current B Accrued Llab PIR Ded - Medical Insurance PIR Ded - Denlal Insurance PIR Ded. Dependent Lire Ins PIR Ded-Crl OrdrlGmshmVFx Lv PIR Ded . ADBD and OADBD Ins PIR Ded-Reg8Spec Lire Ins Prem Vacation Pay. This Year Vacation Pay - Next Year PIR Withholdings Non-Productive Payroil Conlrol Payratt Disburse Acd PIR Ded ~ Vision Plan Accrued Lease Expense Control Cash Disbune Account Unclaimed Funds Revenue Rerunds Accrued Accr Defer Compensation Een Interchange Power- Loop Adm LlabCur-Sllns-WIC Federal Admin Fee Acc Cash Franchise Req Sales 8 Use Tax- Leased Equ Sales 8 Use Tax. Leased Equ Accrued Payroll Energy Deliveiy Incenllve Plan COT a Shrd SN lnceniive Plan Foss11 and Hydro Gen ICP AccNed Audil Fees OTHR CURR B ACCRUED LlAB TOTAL CURRENT LIABILITIES
69.373.00 37.094.00 134,035.45
3.480.314.00 0.00
0.00
0.00 2.010.397.00
15a,317.02 67,178.46
183.733.55 2.207.783.31
154.645.92
150.565.31 4,238,976.00
0.00 0.00 32.866.329.58
0.00 67.245.20
22.456.431.05 138.567.05 64.246.75
17,938,069.40 0.00
69.186.41
23,562.022.15 0.00
63.105.33
22.932.301.49 20.599.34 63.955.38
12.338.62 5,078.28 8.462.18 11.870.10 6.947.28 255,959.23
11.486.64 595,071.16
94.127.58 141,692.31 72,142.45
8,502.92 2,085.94
261.664.09 0.00
674.235.48
242.515.55 80.770.02
586.146.58
259,019.17 0.00
562.450.05
246;814.30 0.00
529.273.26 153.729.26
0.00 66.694.02 7.261.31
0.00
44,976.28 0.00
67.367.43 7.347.35
0.00 197.55
85.481.01 0.00
67.814.76 7.404.44
12.00 0.00
127,841.55 0.00
67.445.46 7.352.87
0.00 0 00 0.00
0.00 0.00
2,260.834.14
15.20 2,051.92 8.277.95
1.558.317.98
0.00 0.00
2.066.400.49
0.00 0.00
1,990.519.64
0.00 0.00
1.786.961.98 483.516.46
440.17 (286.101.71)
0.00 2.977.18 1:600.00
1.813.768.55 6,740.35
0.00 1.791.67
0.00 843.926.65
0.00 84.496.37
0.00 2.504.39
1.276.950.87 242.200.22
21,599.26 111.847.99 191.611.89
8.303.872.45 124,044.134.68
740.826.02 886.96
(363,875.781 0.00
3,009.41 3,799.02
1,150,844.75 6.725.35
0.00 0.00
(92.458.501 875.883.38
0.00 72,822.20
0.00 2.531.78
476.883.87 353.200.22
33.599.26 175.847.99 245,351.89
6.989.491.16 106.658.910.20
926.018.89 1.090.783.08 10.768.64
(387.291.81) 0.00
3.025.75 2.8 0 0.0 0
630.167.79 6.725.35
83.474.70 0.00 0.00
904.341.85 0.00
75.859.59 0.00
2.535.95 875,510.76 525.200.22
53.599.26 289.847.99 497.387.63
7.505.401 5 2 158.316,097.18
1.128,270.84 5.010.01
(2,013.731 277.01
2,657.58 (681.541
960,249.62 11.576.46 6.421.13 7.580.14
(68,583,081 953.776.57
30.091.58 68.783.41
1,478.38 1,159.80
832.406.44 551,628.29 141.132.85
1,239.70 (317,415.971
0.00 3.041.64 5.998.04
1.037.523.52 6.725.35
0.00 0.00
(92,458.501 918.855.20
0.00 76.427.57
0.00 2.345.f9
682.145.55 439.200.22
43,599.26 221,847.99 297.562.05
7.303.005.37 111,317,064.42
372.167.83 190,256.64
115,123,805.99 8.034,aa9.49
NET CURRENT ASSETS AND LIABILITIES 12,195,598.16 (6,184.927.64) (3,183.654.161 (52.590,209.201 3,434,759.85
KPSC Case No. 2005-00341 Commission Staff 1” Set Data Request
Order Dated September 21,2005 Item No. 15 Page 1 o f3
Kentucky Power Company
REQUEST
List each conmion general office account (asset, reserve, and expense accounts) covering the 12 iiioiiths of the test year applicable to more than one jurisdiction or utility operation. If any aiiiouiits were allocated, show a calculation of the factor used to allocate each account.
RESPONSE
Please see the attached Pages 2 and 3 for a list of common general office accounts (asset, reserve and expense accounts).
WITNESS: Errol Wagner
KPSC Case No. 2005-00341 Commission Staff First Data Request Order Dated September 21,2005 Item No. 15 Page 2 of 3
LINE NO.
1 2 3 4 5 6 7 8 9 10 11
' 7
14 15 16 17 18 19 20 21 22 23 24
25
KENTUCKY POWER COMPANY ACTIVITY IN GENERAL OFFICE EXPENSE ACCOUNTS
FOR THE PERIOD JlJLY 2004 TO JULY 2005
TOTAL KENTUCKY FERC DESCRIPTION COMPANY JURISDICTION
Customer Accounts and Services Expense: 90 1 902 903 904 905 907 908 909 91 0 91 1 91 2
SUPERVISION METER READING EXPENSES CUSTOMER RECORDS AND COLLECTION EXPENSES UNCOLLECTIBLE ACCOUNTS MISCELLANEOUS CUSTOMER ACCOUNTS EXPENSES SU PERVlS I ON CUSTOMER ASSISTANCE EXPENSES INFORMATIONAL AND INSTRUCTIONAL ADVERTISING EXPENSES MlSC CUSTOMER SERVICE AND INFORMATION EXP SUPERVISION DEMONSTRATING AND SELLING EXPENSES Sub Total
Administrative and General: 920 92 1 922 923 924 925 926 927 928
930.1 930.2 93 1 935
Note:
ADMINISTRATIVE AND GENERAL SALARIES OFFICE SUPPLIES AND EXPENSES
OUTSIDE SERVICES EMPLOYED PROPERTY INSURANCE INJURIES AND DAMAGES EMPLOYEE PENSIONS AND BENEFITS FRANCHISE REQUIREMENTS REGULATORY COMMISSION EXPENSES GENERAL ADVERTISING EXPENSES MISCELLANEOUS GENERAL EXPENSES RENTS MAINTENANCE OF GENERAL PLANT Sub Total
ADMINISTRATIVE EXPENSES TRANSFERRED - CREDIT
TOTAL
Please note of the $23,819,829 of Administrative and General Expense $23,789,619 ($23,819,619 - $30,211) was allocated to Total Steam Power - Operations, Total Steam - Maintenance, Transmission Expense, Distribution Expense, Customer Account Expense and Customer Services Expense. Once the $23,789,619 was allocated to the different functions based on payroll, the Administrative and General Expenses were jurisdictionalized on the different functions allocation factors. This resulted in $2,886,655 ($1 2,522,049 - $9,635,396) being allocated to Customer Accounts Expense and the remaining $20,708,684 being allocated to the rest of the accounts. The end result being approximately .994 (($20,708,684 + $12,552,620)/ $33,455,223) of the total Office Expenses being allocated to the Kentucky Retail Jurisdiction.
$481,962 2,067,815 5,721,586
(20,325) 15,976
310,894 946,389 103,610
1,937 25
5,525 9,635,394
7,074,494 879,789
(729,880) 6,806,009
314,058 1,122,581 3,528,053
135,681 30,211
109,628 1,975,378
892,351 1,681,476
-- 23,819,829
$33,455,223
$626,363 2,687,359 7,435,619
(26,415) 20,763
404,04 1 1,229,937
134,653 2,517
32 7,180
12,522,049
0 0 0 0 0 0 0 0
30,211 0 0 0 0
30,211 -
$12,552,260
LINE NO.
1 2 3 4 5 6 7 8 9 10
11
KPSC Case No. 2005-00341 Commission Staff First Data Request Order Dated September 21, 2005 Item No. 15 Page 3 of 3
KENTUCKY POWER COMPANY GENERAL OFFICE ASSET & RESERVE ACCOUNT
AS OF JUNE 30,2005
TOTAL COMPANY KENTUCKY RETAIL RESERVE FOR RESERVE FOR
TOTAL COMPANY KENTUCKY RETAIL DEPRECIATION/ DEPRECIATION/ GENERAL PLANT GENERAL PLANT AMORTIZATION AMORTIZATION
GENERAL PLANT JUNE 30,2005 JUNE 30,2005 JUNE 30,2005 JUNE 30.2005
389 390 391 392 393 394 395 396 397 398
LAND AND LAND RIGHTS STRUCTURES AND INPROVEMENTS OFFICE FURNITURE AND EQUIPMENT TRANSPORTATION EQUIPMENT STORES EQUIPMENT TOOLS, SHOP AND GARAGE EQUIPMENT LABORATORY EQUIPMENT POWER OPERQTED EQUIPMENT COMMUNICATION EQUIPMENT MISCELLANEOUS EQUIPMENT
$1,630.278 19,295,996 1,737.579
5,819 189,262
2.1 15,770 407,662
5,931 4,856,361
778,240
TOTAL GENERAL PLANT
Note: Kentucky Jurisdictional Factor used is Gross Plant - PTD (GP-PTD) 0.990 from Section V Jurisdictional Allocation Factors.
KPSC Case No. 2005-00341 Commission Staff 1'' Set Data Request
Order Dated September 21,2005 Item No. 16 Page 1 of 3
Kentucky Power Company
REQUEST
Provide the following monthly account balances and a calculation of the average (1 3-month) account balances for the test year for the total company and Kentucky jurisdictional operatioils:
a. b.
d. e. f.
11"
C.
0 b'
1.
j .
1<. 1. Ill.
11.
0.
1'.
CI. r.
Plant in service (Account No. 10 1). Plant purchased or sold (Account No. 102). Property held for fkture use (Account No. 10s). Construction work in progress (Account No. 107). Completed construction not classified (Account No. 106). Depreciation reserve (Accouiit No. 108). Plant acquisition adjustment (Account No. 1 14). Aiiiortization of utility plant acquisition adjustnieiit (Account No. 1 I 5). Materials and supplies (include all accounts and subaccounts). Balance in accounts payable applicable to each account in (i) above. (If actual is indeterininable, give reasonable estimate.) LJnainortized investinerit credit - Pre-Revenue Act of 1971. Unamortized investinelit credit - Revenue Act of 197 1. Accuiiiulated deferred income taxes. A suiniiiary of customer deposits as shown in Format 1 G(n) to this request. Computation and developinelit of niiiiiiiiuin cash requirements. Balance in accounts payable applicable to amounts included in utility plant in service. (If actual is indeterminable, give reasonable estimate.) Balance in accounts payable applicable to prepayments by major category or subaccount. Balance in accounts payable applicable to amounts included in plant under construction. (If actual is undeteiminable, give reasonable estimate.)
RESPONSE
Please see Page 2 of this response for items (a) tlxougli (in) and (0) through (r). Jurisdictional amounts are provided for the 13-month average.
Please see Page 3 of tlis response for item (11).
WITNESS: Errol Wagner, R.K. Wolmhas
KENTUCKY POWER COMPANY ACCOun, Bdanc..
KF'SC Cosc No. ZO05M)341 Commtrsfon StaKFim sa Dola Rrqucst
hdrr Doled Sqlankxs 21,2005 Itan 16
Page 2 of3
13 Mmrh
1.300.225.371.55 1.3W.263.640.55 1,311.8l1.889.59 l.313.957.130.81 1.3l5.260.506.40 1.315.287.602.25 i.314.506.634.32 1.317.484.519.32 1.317.220.174.32 1.319.385.741.40 1.322.991.708.13 1.322.936.036.29 1.324.978.406.30 1.315.1W.789.25 1.302.169.566.W
0.00 0.W 0.03 0.00 0.W 0.00 0.00 0.00 0.00 0.W 0.W 0.W 0.W 0.00 0.W
6.862.819.W 6.862.819.W 6.852.819.W 6.862.819.00 6.862.819.00 6.862.819.00 5,862.819.00 6.862.819.W 6.862.819.W 6.882.619.W 6,862.819.00 8.8S2.819.W 6.862.819.00 6,862,819.00 83.282.W
12.506.881.96 12.380.781.84 13.494.333.18 13.538.761.54 12.372.848.73 12.836.289.46 18.544.431.89 12.913.918.66 12.729.607.24 14,701.652.01 15.186.456.64 15.510.124.92 19.336.201.35 14.157.858.42 14.030.448.W
22,830,856.18 12.254.470.78 14.200.617.36 15.026.072.17 17,434,406.22 17.943.515.72 16.794.640.48 18.868.618.72 20,321.799.90 19.467.060.14 18.798.496.37 21,983.758.55 21.879.494.95 18,277.215.89 18.097.5W.W
1399.347.478.461 1402.312.199.23l 1404.633.729.361 1407.137.523.121 1409.743.249.471 (411.276.928.121 1411.489.585.401 1414.179.907.131 1416.937.204.151 1419.843.625.851 1422.040,473.97) 1424.207.352.971 1426,699.462.911 1413,065.209.841 1408.934,668.Wl
0.W 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.W 0.W 0.00 0.W 0.W
0.W 0.W 0.00 0.00 0.W 0.W 0.W 0.00 0.00 0.09 0.W 0.00 0.00 0.W 0.W
5.537.897.36 68.366.53
146.108.96 62.071.38 10.973.76
0.00 0.00
151.337.751
0.W
17.305.980.W)
1219,243.769.681
5.447.365.95 5,385.380.38 5,367.615.89 6.356.369.11 30.613 83 30.588.30 30.178.52 12.062.16
209.798 68 324.063 49 174.540 04 174.54004 62.071 38 G2.071 38 62.071 38 60.99789
4 104 58 5.19308 5.193 08 O W 0.W 0.00 0.w 0.00 0.W 0.00 0.00 0.W
(44.91 1.581 199.266.071 153.668.761 139,869.991
0.00 0.00 0.00 0.W
17.208.604.WI 07.1 I I .226.Wl l7.013.862.001 (6.9 16.477.Wl
1220,051,550.961 1221.205.183.221 1222.036.396.491 1220.774,511.961
6.441.801.68 12,625.01
178,390.04 60.997.89
0.00 0.00 0.00
122.186.841
0.W
(s.ai3. IOI.WI
1221.207.705.451
5,571.771.02 31.984.29
186.446.M 61.678.41
0.00 3.519.949.W
13.5W.W
144.307.381
0.W
(6.72 1.725.001
1227.536.754.431
6.592.8 17.97 32.036.13
202,356.04 61.578.41
1173.011 3.431.326.00
20.261.70
127.287.261
0.W
16.624.349.Wl
1227.708.098.671
5.509.714.00 13,396.89
202.365.04 61.678.41
0.W 3.053.942.W
17,592.03
124.203.021
0.00
l6,526.973.W1
1229.214.966.801
6.656.216.04 13.272.93
202.356.04 61.678.4 1
0.00 2.738.280.W
16.098.27
120.014.681
0.00
16.429.597.Wl
1224.214.493.531
5,695.082.38 13.418.12
270.101.50 66,495.87
0.00 2,558,242.00
15.548.68
13.287.921
0.W
16.332.222.Wl
1224.603.546.691
5.682.292.32 13,337.83
237.720.28 56.495.87
0.W 2.254.913.W
13.7G3.49
130.683.361
0.W
16.234.846.Wl
1225.681. (63.201
6.727.480.08 14.732.50
268.283.50 56.495.87
0.00 2.032.797.00
12.742.84
146.949.071
0.00
i5.137.470.Wl
1226.829.145.171
5.544.908.02 5.472.140.W 24.385.31 24.065.W
212.850.83 209.871.W 80.498.68 80.015.00
1.945.80 1.920.W 1,605.880.69 0.W
8.423.62 0.00
139.527.201 139.132.W)
0.W 0.W
16,721,724.92) 16.554.508.WI
1223.889.722.791 l221.631.026.Wl
0. XanlucLy Povmr. 0s pan a l tho AEP Syrtom. II sn the liquidity wdloblo to the AEP Svslsm and dolts not have (I mmlmum cash mquiramml.
bomrwer under Lhs c~rpem41e barramng program. which Is Used lo meet (ha ahon-lorn bcvmmng nosdl 01 18. subildide*. An such, It rolim
p. utility Plant m 5swlca 11011 0.W 0.W 0.00 0.00 0.W 0.W 0.W 0.00 0.W 0.W 0.W 0.W 0.W 0.W 0.00
q. ACCOU~I Payobls applicmbls ts Preplvm8oW 11561 . 0.00 159.916.851 0.00 0.W (679.201 0.W 0.00 0.W 0.00 11.430.211 0.W 0.W 0.00 (4.771.261 14.724.Wl
r. ACCOVII Pavabla applicable I 0 Plant under Conrtuctlon 11071 . 1272.103.251 174.183.021 1349.098.661 1102.015.12~ 1284.177.551 1216.597.271 1397.291.161 1443.872.111 1164.665.981 1159.656.691 1127.673.681 1259.778.281 1202.489.201 1234.9W.931 0232.55Z.WI
Line No.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
KPSC Case No. 2005-00341 Commission Staff First Set Data Request
Order Dated September 21, 2005 Item # 16 (N)
Page 3 of 3
Kentucky Power Company Summary of Customer Deposits - Test Year
Month (a)
Balance Beginning of Test Year June 30,2004 1 st Month-July 2nd Month-August 3rd Month-September 4th Month-October 5th Month-November 6th Month-December 7th Month-January 8th Month-February 9th Month-March 10th Month-April 11 th Month-May 12th Month-June Total L1 through L13 Average balance L14/13 Amount of deposits received during test year Amount of deposits refunded during test year Number of deposits on hand end of test year Average amount of deposit (L15,Col.(d)/LI 8 Interest paid during test year
Receipts Refunds (b) ( 4
(276,499.65) 194,234.31 (273,643.62) 21 9,993.29 (275,635.44) 171,725.73 (243,472.90) 153,033.37 (292,247.00) 170,233.1 2 (288,298.20) 126,243.29 (300,140.90) 166,220.06 (278,071 .00) 139,993.96 (248,275.28) 181,446.84 (231,731.47) 203,005.99 (294,289.20) 221 ,I 75.06 (302,561.08) 221,536.71
(3,304,865.74) 2,168,841.73 (254,220.44) 166,833.98
-------- 2,168,841 "73 (3,304,865.74) _______
Balance
(9,405,260.98) (9,487,526.32) (9,541 ,I 76.65) (9,645,086.36) (9,735,525.89) (9,857,539.77)
( I 0,019,594.68) (10,153,515.52) (1 0,291,592.56) (1 0,358,421 .OO) (1 0,387,146.48) (1 0,460,260.62) (10,541,284.99)
(1 29,883,931.82) (9,991,071.68)
( 4
___-_--- ------_
79,260 * (1 26.05)
567,041.70
* The number of deposits at the end of the test year are not available due to the dynamic nature of the Company's customer information system. Therefore the number of deposits supplied are those as of October 6, 2005, the date this response was prepared.
KPSC Case No. 2005-00341 Commission Staff lst Set Data Request
Order Dated September 21,2005 Item No. 17 Page 1 of 2
Kentucky Power Company
REQUEST
Provide the cash account balances at tlie beginning of tlie test year aiid at tlie elid of each moiith during tlie test year for total coinpany aid Kentucky jurisdictional operations.
RESPONSE
The cash account balances at the begiiuiiiig of the test year and at the end of each iiioiith dwing the test year for total company are provided on tlie followiiig attached page. These aiiiouiits were not jurisdictioiialized.
WITNESS: R.K. Wohnhas
KPSC Case No. 2005-00341 Commission Staff First Set Dab Request
Order Dated September Item 21.2005 No. 17
Page 2 of 2
I 1st Monlh 2nd Month 3rd Month 4th Month 5lh Month 6lh Month 7th Month 8th Month 9th Monlh 10th Month I 11th MonW 12 Monlh
May 2005 June 2005
Account Number and Account Tilie Beginning Balance Month Ended July Month Ended Month Ended Month Ended Month Ended Month Ended Monlh Ended Month Ended Month Ended March Month Ended Month Ended Month Ended
694.937.08 1,233,036.24 974,092.80 641.928.48 407,075.25 236,526.37 127,301.00 741,449.73 583,625.18 275.724.71 368,261.13 351.372.74 231,895.64 1 iii 1 HZ 1 :::: 1 ii I 1 1
1 :::: 1 !f: ~ 5:::: 1 10,43:::: ~ 10.43; ~ 10,437.03 0.00 17.000.00 17,000.00 11.999.72 11.999.72 11.999.72 12,999.72 4,999.72 4.999.72 4.9 9 9.7 2 4,999.72 4,999.72 4,999.72 4,999.72
CASH AND CASH EQUIVALENTS 713,937.08 1.250,636.24 986,092.52 653.928.20 419,074.97 249,526.09 132.300.72 746,449.45 589 519.91 3394,288.93 403,697.88 366,809.49 247,332.39
2004 August 2004 Seplember 2004 October 2004 November 2004 December 2004 January 2005 February 2005 2005 April 2005 Test Year June 2004
0.00 0.00 0.00 3.313.514.50 0.00 0.00 0.00 1310000 Cash 1340000 Other Speual Deposits 1340004 Workeh Comp Adv Premium 1340044 Spec Deposits ~ SO2 Trading 1350002 Pelly Cash 1350004 Cash Adv-Employee Expenses 0.00 600.00 (0.00) (0.00) (0.00) (0.00) 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1840026 OW Accts Rec ~ Cash Cleanng 0.00
KENTUCKY POWER COMPANY
Case No. 2005-00341
Cash Account Balances for Test Year
"
KPSC Case No. 2005-00341 Commission Staff lst Set Data Request
Order Dated September 21,2005 Item No. 18 Page 1 of 2
Kentucky Power Company
REQUEST
Provide the followiiig iiiforniation for each item of electric property or plant held for future use at tlie end of tlie test year:
a. Description of property.
b. Locatioii.
c. Date purchased.
d. Cost.
e. Estimated date to be placed in service.
f. Brief description of intended use.
g. Current status of each project.
RESPONSE
(b) tluu (d) Please see attached schedule on Page 2.
(a) (e) (f) (g) as follows:
The Cams Site is located in Lewis County, 8 miles west of Vaiiceburg, and is expected to be the site of Kentucky Power's next generating facility aiid at present time there is no estimated date of in-service. The New Coaltoii Site is located across the road from the existing Coalton station in Boyd County aiid plans are to construct a new station with a 13 8/69 1tV transformer on the property witliiii five years. The Bellefonte-Big Sandy Site is land located adjacent to the existing Bellefoiite-Rig Sandy 13 8 ItV line and could be used for another station line exit. New generation in the area could necessitate building another 138 1V line 011 this land in the future. The Peg Rra~icli Site is land located at South Williamson aiid was acquired for future right-of- way needs.
WITNESS: Errol Wagner
KPSC Case No. 2005-00341 Commission Staff First Set Data Request
Order Dated September 21 I 2005 Item No. 18 Page 2 of 2
KENTUCKY POWER COMPANY PLANT HELD FOR FUTURE USE
AS OF JUNE 30,2005
Company GL Acct Plant Acct. Description I Location Date Purchased Kentucky Power - Gen 1050001 31000 - Land Carrs Site : KEP ; 8500 12/31/1982 0:OO Kentucky Power - Transm 1050001 35000 - Land New Coalton 138KV Substation Site : KEP : 1 117 12/31/1982 0:OO Kentucky Power - Transm 1050001 12/31/1975 0:OO Kentucky Power - Transm 1050001 12/31/1963 0:OO
35000 - Land 35000 - Land
Peg Branch - South Williamson 69KV Right-of-way : KEP : 2033 Bellefonte - Big Sandy 138KV Line Right-of-way (Future Use) : KEP : l o !
cost - $6,778,355.00
$30,592.00 $38,729.00 $15.143.00
$6,86231 9.00
KPSC Case No. 2005-00341 Commission Staff 1'' Set Data Request
Order Dated September 21,2005 Item No. 19 Page 1 of 5
Kentucky Power Company
REQUEST
Provide schedules, in comparative form, sliowing by months for tlie test year, and the year preceding tlie test year, the total company balance in each electric plant mid reserve accouiit or subaccount included iii Kentucky Power's chart of accounts as shown in Foriiiat 19.
RESPONSE
Attached is tlie total company's balance in each electric plant reserve accouiit or subaccount iiicluded in KPCo's chart of accounts shown in Foriiiat 19 in comparative foriii for the iiioiitlis of the test year and the preceding year.
WITNESS: R.K. Woldias
KPSC Case No. 2005-00341 Commlsslon StaR First Se! Data Request
Order Dated September 21.2W5 llem No. 19 Page 2 of 5
KENTUCKY POWER COMPANY Comparison of Total Company Test Year Account Balances
With Those of the Preceding Year
"000 Omitted"
1011001 1050001 1060001 1070000 1070001 1070910 1011006 1080000 1080001 I080005 1080011 11 10001
Prior Year Plant in Service Capital Leases Held For Fut Use Const Not Classifd Construction Work In Progress CWlP - Project Capitalized Sofbw Bill Step 1 Prov-Leased Assets Accurn Prov for Deprec of Plant N P for Deprec of Plt RWlP - Project Detail Cost of Removal Reserve N P for Arnort of Plt NET ELECTRIC UTILITY PLANT
Increasel(Decrease) 1010001 Plant in Service 1011001 Capital Leases 1050001 Heid For Fut Use 1060001 Const Not Classifd 1070000 Construction Work In Progress 1070001 CWlP - Project 1070910 Capitalized S o w Bill Step 1 101 1006 Prov-Leased Assets I080000 Accum Prov for Deprec of Plant 1080001 N P for Deprec of Plt 1080005 RWlP - Project Detail 1080011 Cost of Removal Reserve 11 10001 N P for Arnorl of Plt
NET ELECTRIC UTILITY PLANT
6Lt'S EOL
BW'WZ'I 6pB'OOl 69P'661'1 9P1'00t
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wsc L""" do. 200500341 Commlsslon Slaff 191 Set Data Request
Order Daled Septembsr21.2005 Item No. 19 Page 4 of 5
I Acwml Number and Tills l s l Monlh 2nd Manlh 3rd Monlh 4th Monlh 51h Monlh 61h Month 7th Monlh 81h Month 91h Monlh lmh Month 11th Monlh 12lh Month ii MonlhEnded 1 MonfhEnded 1 MonlhEnded MonlhEnded 1 MonlhEnded 1 MonlhEnded 1 MonlhEnded 1 MonlhEnded I MonlhEnded 1 MonlhEnded 1 MonlhEnded // MonlhEnded JUiV Auqusl Ssolember Odober November December Januarv Febwaw March April Mav June
KENTUCKY POWER COMPANY Comparison of Total Company Test Year Account Balances
With Those of the Preceding Year
"000 Omitted"
,sumE:lR-, 357 ~ Undergmund Conduit
Test Year Prior Year Increaal(Decreass)
358 - Undergmund Conductors and Devices Tesl Year Prior Year
12 12 12 12 12 12 12 12 12 12 12 12 144 12 12 12 12 12 12 12 12 12 12 12 12 144 0 0 0 01 0 0 0 0 0 0 0 0 0
106 1 106 106 106 106 106 106 106 106 106 106 108 1.272 106 106 106 106 106 1 106 106 106 106 106 ! 106 106 1.272 :
360 ~ Land and Land Rights Test Year Pior Yeer Increael(Deuease)
361 . Slwclures and lmpmvemenls Test Year Prior Year lncreael(Decrease)
! 5,155 5,139 5.139 5,139 5.139 5.139 5.139 5,139 5,139 5.139 5,138 5.138 61.682 4.813 4.813 4,941 4,941 4,941 4.941 4.948 4.968 4.968 4,968 4.987 5,155 59.384
342 326 198 198 198 190 191 171 171 171 151 (17) 2,296
4.231 4,231 4.231 4.231 4.231 4.231 4,231 4.231 4.231 4.231 4.231 4.231 50.772 3.836 3.836 3.836 3.836 3,836 3.836 4.211 4,221 4.231 4.231 4.231 4,231 48.372
395 395 395 395 395 395 20 10 0 0 0 ' 0 2.4w
368 - Line Tmnsfowers I i j I I I I I I I I I I
362 ~ Slalion Equipmenl Test Year 41,908 41,930 41.970 41.936 41,950 42.018 42.342 42.350 42.381 42.381 42,535 42,655 506.356 Prior Year 40.350 40.458 40.805 40.886 40.911 40.918 41.037 41.328 41,345 41,720 41,725 41,860 493.343 Increasl(Decroase) 1.558 1,472 1,165 1.050 1.039 1.1Mf 1,305 1.022 1.036 661 810 795 13,013
364 ~ Poles. T o w n and Fixtures Tesl Year 125,890 126.225 126,439 126,724 126,632 124.672 125.341 125,314 125,557 125.841 126,551 126.864 1.512.058 Prior Y8ar 121,617 121.878 121,964 122,185 122.954 123.330 123,730 124.008 124.210 124.548 124.903 125.367 1.480.694 Incresel(Decreasej 4.281 4.347 4,475 4,539 3.676 1,342 1.611 1.306 1,347 1.293 1,648 1,497 31,364
365 ~ Ovsrhoad Condudors and Devices Ten1 Year 97.351 97,651 97.874 98.974 99.387 99,427 1Mf,759 100,964 101.242 101,552 101,952 102.420 1,199,553
lncresel(Decroase) 3.530 3,632 3.810 4,649 4.635 4,316 5.187 5.261 5.2W 5.110 5.078 5.354 55,771. Prior Year 93.821 94,019 94,064 94.325 94.752 95,111 95,572 95.703 96.033 96.442 98.874 97.066 1,143,782 I
366 ~ Undergmund Conduit Test Y m r 2.876 2.883 2.906 2.910 2,937 2.960 2.999 2,999 3,017 3,026 3.036 3.054 35,603 Prior Year 2.711 2.738 2.748 2.759 2,771 2.789 2.817 2.832 2.841 2,857 2.864 2.870 33,597 Incrsasl(Decrease) 165 145 158 151 166 171 182 167 176 169 172 184 2.0%
367 - Undergmund Conduaors and Devices Tesl Year 4.831 4.847 4.934 4.948 5,474 5.482 5.733 5.736 5.751 5,752 5,850 5.923 65.281 Prior Year 4.572 4,641 4.653 4,675 4.605 4,707 4.719 4,756 4,762 4,780 4.805 4.812 56,567 lncreael(DecreaseJ 259 206 281 273 , 789 775 1,014 980 989 972 1,045 1,111 8.694
Tesl Year Prior Ywar Increael(Decreasel
83.736 83.729 83.796 ' 84.004 ' 84,024 84.185 84.451 84,338 84,551 84.648 84,596 84.645 1 1,010.703 84,003 84,159 84.148 84,327 82.513 82.654 82,936 82,gn 82.978 83,209 83,384 83.496 I.MM.784
(267) (430) (3521 (3231 1,511 1,531 1.515 1,361 1,573 1,439 1,212 1.149 9,919
369 ~ SeNlsss Ted Year 30.599 30.753 30,921 31.013 31.115 31,240 31 302 31,312 31.384 31,594 31,553 31.586 374.452
Increael(Dacreese) 2,201 2.300 2,359 2.257 1,631 1,523 1,399 1,349 1,310 1,392 1,231 1.105 20.057 Pnor Year 28,398 28.453 28,562 28.756 29,484 29,717 29.983 29.983 30,074 30.202 30,322 30.481 354.395
370 ~ Melen Test Year 20,909 20.883 20.770 21.024 21.073 21.072 21.051 20.936 21.058 21.037 20,984 20.942 251.739 Prior Year 20.921 20,697 20.880 20,902 20.914 20.898 20.994 20.979 20,942 20.959 20.910 20.843 251.039 !ncreael/DecreasaJ (12) 114) (110) 122 159 174 57 (431 116 78 74 99 7 w
371 ~ inslallslions an Cuslorner Prsmlses Test Year 14.862 14,955 15,058 15,207 15.404 15,599 15.724 15,749 15.848 15.990 16.186 16.201 186.783 Pnor Year 12.755 12.818 12.904 13.075 14 037 14.152 14.283 14.380 14.516 14.590 14.678 14.766 166.954 Increael(Deueassi 2.107 2,137 2.154 2.132 1,367 1,447 1,441 1,369 1.332 1.400 1.508 1.435 19.829
373 - Slrael Lighling and Signal Svslems Test Year 2,715 2,725 2.730 2,736 2,745 2,741 2.758 2,769 2.767 2.777 2,789 2.788 33.040 Pnar Year 2.592 2.622 2.623 2.623 2,634 2,636 2.670 2.680 2.687 2.699 2,702 2.708 31.876
~flcrwawl~DecreaseJ 123 103 107 113 111 105 88 89 80 78 87 80 1.164
KPSC Case No. 2005-00341 Commission Staff 191 Ssl Data Request
Order Dated Ssptember 21. 2005 Item No. 19 Page 5 of 5
Test Year Prior Year Incresol(Dacrease)
KENTUCKY POWER COMPANY Comparison of Total Company Test Year Account Balances
With Those of the Preceding Year
"000 Omitted"
2.816 2.816 2,816 2.816 1.606 1.608 1.705 1.706 1.631 1.631 1.631 1,630 24.414 3,022 3,022 2.871 2.871 2.871 2.871 2.864 2.838 3,006 3,006 3.006 2.816 35,064 (206) (206) (55) (55) (1.263) (1.263) (1.159) (1.1321 (1,375) (1.375) 11.375) (1.186) (10.650)
I Account Number and Title /I 151Month i 2nd Monlh 1 3rd Month I 4thMonth 5th Monlh 1 61hManth I 7th Month I 81hMonlh 1 9thMonlh I 10thMonth I l l lhMonth 11 12thMonlh 1/11 /I Month Ended MonlhEnded 11 Month Ended 11 MonthEnded /I ManlhEnded 11 MonthEnded 11 MonthEnded 11 MonthEndad /I MonthEnded 11 MonthEnded 1) MonthEnded 11 MonthEnded ,.,,___..~_,
390 - Struclurer and Improvements Tesl Year 19.158 19.158 19.158 19.158 19,296 19,296 19,296 19.296 19.296 19.296 19.296 19,296 231,000 Prior Year 30.899 30.899 30.849 29,489 29.483 29,483 29.483 19.154 19.154 19.157 19.158 19,158 306,366 Increael(Decraese) (11.741) (11,741) (1 1,691) (10.331) (10,187) (10.187) (10,187) 142 142 139 138 138 (75,366)
391 - Ollice Fumllurs and Esurpmenl Test Year 1.741 1.741 1.741 1.741 1,741 1.738 1.738 1,738 1.738 1,738 1,738 1.738 20.871 Prior Year 1.083 1.462 1,462 1,462 1.462 1,462 1.462 1,462 1.462 1,489 1.489 1.741 17.498 Increael(Decreasa) 658 279 279 279 279 276 276 276 276 249 249 (3) 3,373
General Plant 389 -Land and Land Riohtp I I I I I I I I I I I I I 1
392 -Transportstion Equlpmenl Test Year 6 6 6 6 6 1 6 6 6 6 6 6 6 72
I 6 Increael(Decreasel 0 Pnor Year 6 6 6 6 6 6 6 6 6 6 72
0 0 0 0 0 0 0 0 0 0 0
393 - Stores Equipmenl Test Yesr 190 190 190 190 ' 190 189 169 169 189 169 189 189 2.273 Prior Year 151 151 151 151 151 151 151 190 190 190 190 190 2.007 !ncreasl(Oecrease) 39 39 39 39 39 38 38 (1) (1) (11 (1) 11) 266
Test Year 1.695 1,695 1.695 1,715 1,715 1,711 1.779 1.779 2.047 2,105 2.105 2.116 22,157 Prior Year 1,921 1,544 1.590 1,590 1,590 1,650 1.686 1.695 1.695 1.695 1.695 1.695 20.046 Increael(Dscrease1 (226) 151 I05 125 125 61 93 84 352 410 410 42 1 2,111
394 ~ Tools. Shop and Garage Equipment
395 ~ Labaralory Equipment Test Year 398 398 398 398 398 394 394 396 396 396 408 408 4,702 Prior Year 398 398 398 398 398 398 398 398 398 398 398 I 398 4,776 tnmael(Deuease) 0 0 0 0 0 14) 14) (21 (2) 121 10 10 6
396 - Power Operated Equipment Test Year 6 6 6 6 6 6 6 6 6 6 6 6 72 Prior Year 6 6 6 6 6 6 6 6 6 6 6 6 72 Incrsael(Decrease) 0 0 0 0 0 0 0 0 0 0 0 0 0
397 - Communirallon Equlpmenl Tssl Year 4.179 4.235 4.238 4.238 4.246 4.667 4,678 4,676 4,759 4.762 4.762 4.856 54.298 Prior Year 5.204 5,204 5.207 4.978 5.019 5,020 5,042 4,177 4,179 4.179 4.179 4.179 56.567 Increael(Decreasel (1,025) (969) (969) (740) 1773) (353) (364) 501 580 583 583 ! 677 (2.2691
398 - Miac. Equipment Test Year 577 585 585 585 585 585 585 585 585 776 778 778 7,591 Pnor Year 268 268 503 503 503 503 503 506 506 506 577 577 5,723 Increael(Decrease) 3 w 317 62 82 82 82 82 79 79 272 201 201 1.868
Test Year Totals 1,320,451 1.321.517 1.324.376 1.328.201 1.326.804 1326.938 1,332,042 1,333,312 1,334,821 1,337,622 Prior Year Totals 1,297,109 1.299.713 1,306,577 1.302.945 1308,357 1.312.863 1,318,784 1.308.169 1.309.160 1.311,612 Inueael(Deuease) Tolals 23,342 21,604 17,799 25.256 20,447 14.075 13.258 25,123 25,661 26.210
1.341.059 1.342.934 15,972,277 1,314,073 1.318.315 15,707,697
26,986 24.619 264.580
KPSC Case No. 200500341 Commission Staff lSt Set Data Request
Order Dated September 21,2005 Item No. 20 Page 1 of 1
Kentucky Power Company
REQUEST
Provide the journal entries relating to the purchase of electric utility plant acquired as an operating unit or system by purchase, merger, consolidation, liquidation, or otherwise since Keiitucky Power’s inception. Also, provide a schedule showing the calculation of the acquisition adjustment at the date of purchase of each item of utility plant, tlie amortization period, and the unaiiioi-tized balance at the end of the test year.
RESPONSE
Kentucky Power Company (KPCo) was originated or incorporated in 19 19. Siiice 19 1 9 KPCo has acquired no electric utility plant as an operating unit or system by purchase, merger, consolidation, liquidation or otherwise.
WITNESS: Errol I< Wagner
KPSC Case NO. 2005-00341 Commission Staff 1'' Set Data Request
Order Dated September 21,2005 Item No. 21 Page 1 of 7
Kentucky Power Company
REQTJEST
Provide separate schedules showing a comparison of tlie balance in the total coiiipaiiy and Kentucky jurisdictional revenue accounts for each inoiith of the test year to the same month OC the preceding year for each revenue account or subaccouiit included in Kentucky Power's chart of accounts. Include appropriate footnotes to show the month each rate iiicrease was granted and the month the full increase was recorded in the accounts. See Format 19.
RESPONSE
Please see attached Pages 2 tlrrougli 7 for tlie Kentucky jurisdictional and total company revenue accounts for each inoiitli of the test year to the same month of tlie preceding year €or each revenue account or subaccouiit included in Kentucky Power's chart of accounts.
WITNESS: En01 Wagner, R.K. Wolmhas
KPSC Case NO. 2005.00341 Commlsslon Staff F i ~ t Sel Dala Requesl
Order Dated Seplember 21,2005 Item No. 21 Page 2 of 7
4th Month
Month Ended Oclober 2004
I
KENTUCKY POWER COMPANY Comparison of Total Company Test Year Account Balances
With Those of the Preceding Year
"000 Omitted"
5th Monlh
Monlh Ended November 2004
4118000 4119000 4400001 4400002 4420001 4420002 4420004 4420006 4420007 4440000 4470002 4470004 4 4 7 0 0 0 5 4470006 4470007 4470010 447001 1 4470026 4470027 4470028 4 4 7 0 0 3 3 4470064 4470066 4470072 4470077 4470081 4470082 4 4 7 0 0 8 9 4 4 7 0 0 9 0 4470091 4470092 4470093 4 4 7 0 0 9 4 4470095 4470096 4470097 4470098 4470099 4470100 4470101 4470103 4470104 4470105 4470106 4470107 4470108 4470109 4470110 44701 11 44701 12 44701 13 44701 14 44701 15 44701 16 44701 17
0 0
11,317 4.589 4.837 6,586 3,901
882 780
88 2.835
3 67
37,751 684
(36.568)
100 139
3.842 179
(1,915) (11)
(2121 0
(8) 169 53
(2,810) 24
(261 ) (986)
(8)
(352)
66 0 0
64 0
35 574
4,362 12 0
119 1
0
0 180
0
($35)
(3)
(46) (12) (74) 145
Gain Oisposilion of Allowances Loss Disposition of Allowances Residential Sales-WISpace Htg Residential Sales-W/O Space Hl Commercial Sales lnduslrlal Sales (Excl Minesl Ind Sales-NonAffil(lnc1 Minesl Sales to Pub Auth - Schools Sales to Pub Auth - Ex Schools Public StreeUHighway Lighting Sates for Resale - NonAssoc Sales for Resale-Nonaff-Ancill Sales for Resale-Nonaff-Transm Sales for Resale-Bookout Sales Sales for Resale-Option Sales Sales for Resale-Bookout Purch Sales for Resale-Option Purch Sale for Resl- Real from East WhsallMuni/Pb Ath Fuel Rev SalelResale - NA - Fuel Rev WhsaliMunilPub Auth Base Rev Purch Pwr PhysTrad - Non Assoc PWR Trding Trans Exp-NonAssoc Sales for Resale -Hedge Trans Purchase Gas Conv - Affil Financial Spark Gas - Realized Financial Electric Realized PJM Energy Sales Margin PJM Spot Energy Purchases PJM Explicit Congestion Cost PJM Implicit Congestion-OSS PJM fmplicit Congestion-LSE PJM Transm. Loss - OSS PJM Ancillary SeN.-Reg PJM Ancillary Sew.-Spin PJM Ancillary Sew.-Sync PJM 0per.Resewe Rev-OSS PJM Capacity Cr. Net Sales PJM FTR Revenue-OSS PJM FTR Revenue-CSE PJM Energy Sales Cost PJM OATT Ancil1.-Reactive
PJM PtZP! Trans.Purch-NcnAff. PJM NITS Purch-NonAff. PJM 0per.Reserve Rev-LSE PJM FTR Revenue-Spec PJM TO Admin. Exp.-NonAff. Buckeye Excess Energy-OSS Non-ECR Phys. Sales-OSS PJM Non-ECR Purchases-OSS PJM Transm. Loss - LSE PJM Meter Correclions-OSS PJM Meter Corrections-LSE Realiz. Sharing447 Optim
PJM OATT Ancil1.-Black
August 2004
0 0
6,407 4,515 5,155 6,000 3,534
623 826 84
2,048 76
898 44,812
497 (43,277) (1.344)
0 122
6,279 155
(2,380) (60) (3;)
81 265
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
558 0
5,741 4,014 4,910 5,442 3,726
799 728 84
1.618 69
830 48,925
948
(1.167: 0
112 5,668
146 (2.255:
(165: 48 0
26 (148:
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(47,985:
3rd Monlh
Monlh Ended jeplember 2004
0 0
4,720 3,162 4,277 5,078 3,301
897 701
81 1,308
64 758
27.743 192
(27,322 (384
0 108
5.593 125
(1,880 (45
0 0
(428 41 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
4 0
6,637 3,473 5.019 6,707 4,744
880 800 92
1,664 1
68 31,613
596 (31,161
(687 0
116 4,048
134 (639 (1 1
(370 0
(579 (103 (262
(5,188 0
(167 24 9 0
(195 0 0
177 3,290
0 0
(230
123 0
(270 96
907 (48
0 0 0
(79
(9
(14
(9
61h Monlh
Month Ended December 2004
1,387 0
11,623 5,133 5,466 6,696 4,294 1,046
947 93
1.658 2
64 35.740
650 (35,500
(725 0
168 1,864
180 (1.393
(286 0
77 506
(134 (158
(9
(887
(1.857
(890 (6 31 0
18 49 0
81 483
4,754 15 0
33 28
(230 0 1
540 110
0
3 13 0
(23
0 (9)
8.322 3,392 4.082 5,114
832 652 76
2.885 2
70 43,444
800
(62) (282)
3,587
(4 3,6 9 5 )
124 3,250
144 (1,685)
(9) 166
0 254
(190)
( 2,2 7 6 ) ($0)
(474)
(2)
(72)
(711
3 51
0 60 0
(261) 733
3,398 (2) 0
(7;)
(125) 0
0 146
0 14 0
675
(18)
(2)
0 0
9,710 4,301 5.111 5,346 4,237
976 823
83 3,550
3 70
33.739 37
(34,832 (71
(338 156
3,530 166
(1,225
(421 0
(2,274 15
638 (2.839
(6 (67
(146 (3 21 3 0 5 0
197
4,909 0 0
10 (1
(131 0
0 129
0
0
1,392
(19
(83
(15
(46
(3
= loth Month
Month Ended A~ril2005
660 0
6,012 3,291 4.664 6,089 4.172
835 786 81
2,067 3
70 27.579
186 (26,702
(216 109
1,764 119
(650
(151 0
1,079
1,062 (2,476
(18 7
(300 1
0 0
57 0
53 347
4,559
(67
(28
(24
(51
(1;
(1;
(136 0
10 0
843 0
43 1 9
(814
1,558 0
4,972 3,121 4.830 6,875 4,391
861 791 82
2,533 2
70 24.182
187 (23,957)
(65) (144) 109
1.378 127
(471)
234 0
(79) 269 444 (844)
7 (126) (659)
1 277
0 0
37 0
108 501
4,070 0 0
(31)
(1;)
12 0
0 219
0 7 0
226
(1)
(2)
0 5,232 3,558 4,979 5,699 4,216
708 817 77
2.633 2
70 24.848
242 (23,900
(68 (526 131
1,332 147
(647 (36
(162 0
423
1,114 (748
(1,110 (24 48
(715
! 16 1 0
130 0
186 1.497 4,630
0 0 8 0
(376 2
0 352
0
(3
(1
(22 (1 1 (76 50
Total I P " m l r m * r R a n l
5,700 (9
85,354 45,431 57,716 71,256 47,865 10,125 9,354 1,004
25,808 232
3,115 408,799
5.613 (402.970
(5,685 (1,406 1.477
40.998 1,741
(15,657
(1,443 0
(3.032 (372
3,507 (20,029
(161 (793
(4,598
(435
(24 630
3 0
395 0
399 4.288
36,675 0 0
3
2
0 3,002
0
(388
(998
(38
(121 (19
(135 1,674
Jurisdictlonal Kentucky
5.626 (91
85,354 45,431 57.716 71,256 47.865 10,125 9.354 1,004
23,673 214
2,858 374.956
5,149 (369,609)
(5,213) (1,289)
0 37,605
0 (14,3601
(398) (1.323)
0 (2,782)
(340) 3,217
(18,371) (149) (7291
(4,217) (23) 578
2 0
363 0
365 3.933
33,639 0 0
(357) 3
(915) 2
(351 0
2,753 0
(111) (18)
(125) 1,535
KPSC Case No. 2005-00341 Commission Staff First Sel Data Request
Order Dated Seplember 21,2005 Item No. 21 Page 3 or 7
lOlh Month 11th Month
(lo) (17) (141) (141)
0 0
KENTUCKY POWER COMPANY Comparison of Total Company Test Year Account Balances
With Those of the Preceding Year
"000 Omitted"
12 Month 8
(158 0
44701 19 4470124 4470125 4470126 4470131 4470132 4500000 4510001 4540002 4540004 4560007 4560012 4560013 4560014 4560015 4560016 4560027 4560041 4560049 4560050 4560058 4560060 4560062 4560064 4560067 4 5 6 0 0 6 8 4470001 4470014 4470015 4470035 4470085 4470086 4470088 4470128 4540001
/I
I 44701 18 Realiz. Sharing-PJM OSS 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
PJM SECA Transm. Expense PJM incremental Spot-OSS PJM Incremental Exp Cong-OSS PJM Incremental Imp Cong-OSS Non ECR Purchased Power OSS Spark Gas - Realized Forfeited Discounts Misc Service Rev - Nonaffii Renl From Elect Property-NAC Rent From Elect Prop-ABD-Nonaf 0 th Elect Rev - DSM Program 0th Elect Rev - Nonaffiliated 0th Elect Rev-Trans-Nonaffil 0 th Elect Revenues -Ancillary Other Electric Revenues - ABD Financial Trading Rev-Unreal Financial Trading Rev-Real Miscellaneous Revenue-NonAffil Merch Generation Finan -Realzd 0 th Elec Rev-Coal Trd Rlzd G-L PJM NITS Revenue-NonAff. PJM PtZP! Trans.Rev.-NonAff. PJM TO Admin. Rev..-NonAff. Buckeye Admin. Fee Revenue OthElecRev Phys Coal Purch Exp SECA Transmission Revenue Sales for Resale - ASSOC Cos Sls Resale-Ancillary Trans-Aff Sls Resale-Transmission-Affil Sls for Rsl - Fuel Rev - Assoc Purchased Power - Dow - Assoc Sales for Resale-Affil Pool Pool Sales to Dow Plt- Afi l Sales for Res-Aff. Pool Energy Rent From Elect Property - Af
0 0 0 0
111 88
249 22
125 0
792 75
530 0 0 0
(101) 1,208
0 0 0
a TOTAL OPERATING REVENUES, NET
0 0 0 0
116 15
208 3
134 0
99 6
193 0 0 0
(312 0
382 317
7
113 25
204 2
119 0
984 104 27
0 (0)
O 0 I/ 0 O I/
106 29
205 3
124 0
926 80
276 0 0
2 I/ 3 II 44
2 26
333 (84)
3.569
25
44 321 // 3:; I/
118 0 0
335 0
~ 2,852 4.385 1 3,728 1 0 0
8 (1 ,204 0 0 0
41.492 33.989 31,964
0 0 0 0
91 26
200 3
136 0 9 0
32 0 0 0
(653 0
384 277 42
9 0 0 2 0 0
304 0
2.397 0 0
34 34,494
6 t h Monlh 1 71hMonlh I 8 t h Month 0 II 17 11 34 0 0 0 0 0 0
124 9
21 1 11
156 0 3 0
354 0 0
33 246
1,183 240 118 10 10
824 158
0 0
229 0
3,015
(1,183)
(265)
(22) 78
37 0 0
205 11
198 3
172 0 3 0
45 0 0 8
494 0
189 209 27 11 0
889 40 0 0
248 0
2,963
(141 (88 (49 (36
0 0
170 10
198 6
174 0 3 0
111 0 0 0
160 0
221 49 30 10 0
830 61 0 0
277 0
(2,963
47.440 I/ 46,568 ]I 38.380
9 t h Month
(13 (141
36 1 0
1,078 92 13
200 11
0 4 0
192 0 0 0
1,707 66
243 159 19 11 0
842 70 0 0
163 0 0 0
4,926 25
42,900
(8:
(3.433:
( 1 ) (16)
(758) (148) 158
4 283
3 125
0 3 0
27 $1
0 (756)
21 271 106
9 9 0
963 225
0 0
262 0 0
(8)
(98) 5
(328) 103
11 214
3 49 0 3 0
175 0 0 0
(163) 0
243 104 21
8 0
1.073 240
0 0
285 0 0
(2 (182 (404
84 10
231 12 50 15 5 0
228 0 0 0
(162 (2
240 110 17 10 0
884 239
0 0
245 0 0
(17
2 1 4,705 // 2 . 5 i // 4,213
25 25 40.270 11 40,418 41,613
19 (987) (re) (46)
(1,260) 585
1,475 251
2,601 82
(2,069) 15
2.834 265
2,190 0 0
42 145
2,476 2,413 1,449
182 86
(2,391) 6,305 1,341
7 76
3,321 1
19,946 71
22,686 354
478.109
(191)
17 (906) (171 (42)
(175) (1 $1 55)
536 1,476
250 2,603
82 0
15 2.795
260 2,189
0 0
42 141
2,444 2,379 1.429
180 85
(2,360) 6,216 1,230
6 69
3,047 0
18,295 65
20,808 353
466.560
KPSC Case No. 2005-00341 Commission Staff First Set Dala Request
Order Dated SeptemQer 21,2005 item No. 21 Page 4 of 7
Month Ended Jul Month Ended Month Ended Month Ended Month Ended Prior Year 2003 August 2003 September 2003 October 2003 November 2003
KENTUCKY POWER COMPANY Comparison of Total Company Test Year Account Balances
With Those of the Preceding Year
"000 Omitted"
Account Number and Account Title II 1st Month 1 2ndMonth I 3rd Month 1 4th Month i 5th Month 1 6th Monlh I 7th Month i 8th Month I 9th Month I 10th Month I 11th Month I! 12 Month 11 1
Month Ended Monlh Ended Month Ended December 2003 January 2004 February 2004
/14400001
41 18000 41 19000
Gain Disposition of Allowances Loss DiSDOSiliOn of Allowances
4400002 4420001 4 4 2 0 0 0 2 4420004 4420006 4420007 4 4 4 0 0 0 0 4470002 4470004 4470005 4 4 7 0 0 0 6 4470007 4470010 447001 1 4470026 4470027 4470028 4470033 4470064 4470066 4470072 4 4 7 0 0 7 7 4470081 4470082 4470089 4470090 4470091 4470092 4470093 4 4 7 0 0 9 4 4470095 4470096 4 4 7 0 0 9 7 4 4 7 0 0 9 8 4 4 7 0 0 9 9 4470100 4470101 4470103 4470104 4470105 4470106 4470107 4470108 4470109 44701 10 44701 11 4470112 44701 13 4470114 44701 15 44701 16
30 11 0 II 0 II 0 /I 0 II 783 11 0 I/ 0
Resideniial Sales-WISpace Htg Residential Sales-WIO Space Ht Commercial Sales industrial Sales (Excl Mines) Ind Sales-NonAffil(lnc1 Mines) Sales to Pub Aulh -Schools Sales to Pub Auth - Ex Schools Public StreeVHighway Lighting Sales for Resale - NonAssoc Sales for Resale-Nonaff-Ancill Sales for Resale-Nonaff-Transm Sales for Resale-Bookout Sales Sales for Resale-Option Sales Sales for Resale-Bookout Purch Sales for Resale-Option Purch Sale for Resl - Real from East WhsalIMuniIPb Ath Fuel Rev SaleIResale - NA - Fuel Rev WhsallMuniIPub Auth Base Rev Purch Pwr PhysTrad - Non Assoc PWR Trding Trans Exp-NonAssoc Sales for Resale - Hedge Trans Purchase Gas Conv - A61 Financial Spark Gas - Realized Financial Electric Realized PJM Energy Sales Margin PJM Spot Energy Purchases PJM Explicit Congestion Cost PJM implicit Congestion-OSS PJM implicit Congestion-LSE PJM Transm. Loss - OSS PJM Ancillary Sew.-Reg PJM Ancillary Sew.-Spin PJM Ancillary Sew.-Sync PJM 0per.Resewe Rev-OSS PJM Capacity Cr. Net Sales PJM FTR Revenue-OSS PJM FTR Revenue-LSE PJM Energy Sales Cost PJM OATr Ancill.-Reactive PJM OATT Ancill.-Black PJM PtZPt Trans.Purch-NonAff. PJM NITS Purch-NonAff. PJM 0per.Resewe Rev-LSE PJM FTR Revenue-Spec PJM TO Admm. Exp.-NonAff. Buckeye Excess Energy-OSS Non-ECR Phys. Sales-OSS PJM Non-ECR Purchases-OSS PJM Transm. Loss - LSE PJM Meter Corrections-OSS PJM Meter Corrections-LSE
1,303 (1)
81,266 43,873 53,426 55,904 42,608
9.302 8,460
985 21.378
834 9.834
483,117 8,174
(480,290) (7.090)
0 839
62,996 1.281
(26,792) (786) (480)
(83) 0
112 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
KentKlry Jurisdicfional
1.286 (1)
81,266 43.873 53,426 55,904 42,608 9,302 8,460
985 21,121
824 9,716
477,320 8,076
(474.6271 (7,005)
0 829
62,240 1,266
(26,470) (777) (474)
(82) 0
111 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 6,240 4,518 4.964 4,643 3,259
612 729
81 2,602
68 803
68,726 1,595
(68.550) (677)
0 0
5,547 0
(1,821) (;;)
(184) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 3,986 2,210 3,695 4,614 3,709
674 597
82 1,475
57 667
28,544 776
(29,047) (451 )
0 78
4,541 126
(1.062) (88)
6 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(5)
0 .
(1) 5,512 4,035 4,482 4,513 3,324
728 666
82 1,793
66 793
67.138 1,308
(67.1 74)
0 0
6,236 0
(2,538)
(69) 184
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(928)
(114)
0 4,449 3,139 3,835 3.889 2,902
837 57 1 78
992 77
912 32,288
302 (33,006)
(38) 0 0
5,209 0
(1.516) (108) 204
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
6,309 3,211 4,229 4,771 4,016
756 664
86 869 60
697 24,791
570 (24,976)
(365) 0 85
4,021 133
(1,238) (81) 58 0 6
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(8)
0 10,882 4,635 4.903 4,382 3,632
953 778
84 1.597
67 789
31.897 672
(31,950)
0 105
4,557 142
(1.579) 26
(44) 0
(21) 89 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(291
12,095 4.825 4,902 4,193 3.537
881 788 85
2,281 83
982 40,487
788 (39,609) (1.166)
0 112
6,308 176
(2,867) (55)
(401) 0
(27) ($77)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 9.636 3,762 4.251 4,268 3,571
866 736 76
1,878 73
863 43,619
696 (43,677
0 103
5,715 159
(3,067
228 0
367
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0 6.896 3,406 4,265 4,861 3,718
789 691
81 1,094
67 783
42,602 470
(42,311) (571)
0 92
5,271 141
(3.209) (61)
(378)
(25)
(50)
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0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 5,229 2,914 4,057 4,585 3.434
718 645 81
1,944 72
848 36,775
436 (35.817)
0 79
4.439 126
(2.596) (170) (64)
0 (8) (8)
(718)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 4.755 3,233 4.878 5,730 4,247
840 769 86
1,717 70
817 32.325
325 (31,286)
(531) 0
88 5,507
141 (3,196)
(65) (400)
0 27
8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 5,277 3.985 4,965 5,455 3,259
726 824 83
3.136 74
880 33.925
236 (32.887
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97 5,645
137 (2,103
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157
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KPSC Case No. 2005-00341 Commlssion SIaff First Set Data Request
Order Dated Seplember 21,2005 Item NO. 21 Page 6 of 7
Oclober November
KENTUCKY POWER COMPANY Companson of Total Company Test Year Account Balances
With Those of the Preceding Year
"000 Omitted"
U I I Account Number and Accounl Title 1st Month ! 2nd Month 1 3rd Month ! 4th Month ! 5th Monlh I 6th Monlh I 71h Month I Blh Month I 91h Month I 10th Monlh ! 11th Month il
December
4119000 4400001 4400002
May
4420001 4420002 4420004 4420006 4420007 4 4 4 0 0 0 0 4470002 4 4 7 0 0 0 4 4470005 4470006 4470007 4470010 447001 1 4470026 4470027 4470028 4470033 4470064 4470066 4470072 4470077 4470081 4470082 4470089 4470090 4470091 4470092 4470093 4 4 7 0 0 9 4 4 4 7 0 0 9 5 4470096 4470097 4470098 4470099 4470100 4470101 4470103 4470104 4470105 4470106 4470107 4470108 4470109 44701 10
June
Loss Disposilion of Allowances Residential Sales-WISpace Hlg Residential Sales-W/O Space HI Commercial Sales Industrial Sales (Excl Mines) Ind Sales-NonAffil(lnc1 Mines1 Sales lo Pub Aulh -Schools Sales lo Pub Aulh - Ex Schools Public SlreeVHighway Lighting Sales for Resale - NonAssoc Sales for Resale-Nonaff-Ancill Sales for Resale-Nonaff-Transm Sales for Resale-Bookout Sales Sales for Resale-Option Sales Sales for Resale-Bookoul Purch Sales for Resale-Option Purch Sale for Resl - Real from East WhsallMunilPb Alh Fuel Rev SaldResale - NA - Fuel Rev Whsal/Muni/Pub Aulh Base Rev Purch Pwr PhysTrad - Non Assoc PWR Trding Trans Exp-NonAssoc Sales for Resale -Hedge Trans Purchase Gas Conv - Affil Financial Spark Gas - Realized Financial Eleclric Realized PJM Energy Sales Margin PJM Spot Energy Purchases PJM Explicit Congestion Cost PJM Implicit Congeslion-OSS PJM Implicit Congeslion-LSE PJM Transm. Loss - OSS PJM Ancillary Sew.-Reg PJM Ancillary Sew.-Spin PJM Ancillary Sew.-Sync PJM 0per.Reserve Rev-OSS PJM Capacity Cr. Net Sales PJM FTR Revenue-OSS PJM FTR Revenue-LSE PJM Energy Sales Cost PJM OATT Ancil1.-Reactive PJM OATT Ancill.-Black PJM PUPL TransFurch-NonAff. PJM NITS Purch-NonAff. PJM OpecResewe Rev-LSE PJM FTR Revenue-Spec PJM TO Admin. Exp.-NonAff.
July August
167 (3)
191 1,357
275 111 97 3
(554) 8
95 (23,914) (1,098) 25.273
(667) 0
122 732 155
(559) (18) (92) 184 81
265 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
1 229 (21 428 929 402 71 60
2 (175
3 37
(18.213 (360
19,189 (239
0 112
(568 146 283
117 (184
26 (148
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(51
September
0 0
27 1 23
442 1,189
399 60
130 3
316
(154 (13
(4,545 (110
5,684 (346
0 108 384 125
(364 63
(204 0
(428 41 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 741 498 563
2.314 662 93
169 9
61 (65
(725 3.843
(22 (3,550
(434 0
63 (2.693
38 186
(242 0
(866 (12 506
(1.857 (134 (158 (890
(6 31 0
18 49 0
81 483
4,754 15 0
33 28
(230 0 1
(35
January
0 0
(236
2,393 364
1 (28
3 554 (80
(915 (2,736
(104 3.041
814 100 27
(2,466 3
952 44
189 0
13 366 53
(2,810 24
(261 (986 (8 66 0 0
64 0
35 574
4,362 12 0
119 1
(135 0
(778
(65
(3
February ~ Marc:144
0 2,814
895 846 485 51 9 187 132
2 2,456
(64 (713
(8,863 (433
7,479 500
(338 64
(1.741 25
1,984 42
(396 0
(1,896 65
638 (2.839
(6 (67
(146 (3 21 3 0 5 0
197
4,909 0 0
10 (1
(131 0
(1 5
(83
Apnl
51 7 0
783 377 607
1,504 738 117 141
0 123 (69
(778 (9.196
(250 9,115
651 (216
30 (2,675
(7 1,946
82 (87
0 1.087
(16 1.062
(2,476 (18
7 (300
1
0 0
57 0
53 347
4,559 (10
0 (1 1
2 (136
0 10
(51
0
(427 14
244 957
(45
(18 (7 (6
(810
(503 (72
(9,077 6
8.987 432 (526
34 (4.313
10 1,456
8 (132
0 480
(1,016 1,114
(1,110 (24 48
(715 (3
116 1 0
130 0
186 1,497 4.630
0 0 8 0
(376 2
(1
Tofal (SumArro%s R a i l
4.397 (8
4,088 1.558 4.290
15,352 5.257
823 894
I 9 4.430 (602
(6,719 (74.318 (2.561 77.320
1,405 (1,406
638 (21,998
460 11,135
351 (963
0 (2,949
3.507 (20,029
(161 (793
(4.598
(484
(24 630
3 0
395 0
399 4.288
36.675 0 0
(388 3
(998 2
(38
Kenluchy Jurisdictional
4.340 (8)
4.088 1,558 4.290
15,352 5,257
823 894 19
4,377 (595)
(6,638) (73,4261 (2,530) 76.392
1,368 (1.389)
630 (21.734)
454 11,001
347 (951 )
0 (2,914)
(478) 3,465
(19.789) (159) (783)
(4.543) (24) 622
3 0
390 0
394 4.237
36,235 0 0
(383) 3
(986) 2
(38)
KPSC case NO. 2005-00341 Commission Slaff First Set Dals Request
Order Daled Sepiember 21,2005 llem No. 21 Page 7 of 7
4470112 4470113 44701 14 44701 15 44701 16 4470117 44701 18 44701 19 4470124 4470125 4470126 4470131 4470132 4 5 0 0 0 0 0 4510001 4540002 4540004 4560007 4560012 4560013 4560014 4560015 4560016 4560027 4560041 4560049 4560050 4560058 4560060 4560062 4560064 4560067 4560068 4470001 4470014 4470015 4470035 4470085 4470086 4470088 4470128 4540001
Non-ECR Phys. SalesIOSS PJM Non-ECR Purchases-OSS PJM Transm. Loss - LSE PJM Meter Corrections-OSS PJM Meter Corrections-LSE Realiz. Sharing447 Optim Realiz. Sharing-PJM OSS PJM SECA Transm. Expense PJM Incremental Spot-OSS PJM Incremental Exp Cong-OSS PJM Incremental Imp Cong-OSS Non ECR Purchased Power OSS Spark Gas - Realized Forfeited Discounts Misc Service Rev - Nonaffil Rent From Elect Properiy-NAC Rent From Elect Prop-ABD-Nonaf 0th Elect Rev - DSM Program 0th Elect Rev - Nonaffiliated 0th Elect Rev-Trans-Nonaffil 0th Elect Revenues -Ancillary Other Electric Revenues - ABD Financial Trading Rev-Unreal Financial Trading Rev-Real Miscellaneous Revenue-NonAffil Merch Generation Finan -Realzd 0th Elec Rev-Coal Trd Rlzd G-L PJM NITS Revenue-NonAff. PJM Pt2Pt Trans.Rev.-NonAff. PJM TO Admin. Rev..-NonAff. Buckeye Admin. Fee Revenue OlhElecRev Phys Coal Purch Exp SECA Transmission Revenue Sales for Resale - Assoc Cos Sls Resale-Ancillary Trans-Aff Sls Resale-Transmission-Affil Sls for Rsl - Fuel Rev - Assoc Purchased Power - Dow - Assoc Sales for Resale-Affil Pool Pool Sales to Dow PII- Affil Sales for Res-Aff. Pool Energy Rent From Elect Property - Af
0 0 0 0 0 0 0 0 0 0 0 0 0 5 6
(67 (6 16 0
(66 35
(147 (0 0 0
(214 0 0 0 0 0 0 0
(3.608 0 0
30 44
4,385 0 0
KENTUCKY POWER COMPANY Comparison of Total Company Test Year Account Balances
With Those of the Preceding Year
"000 Omitted"
2nd Monlh 1 3rdMOnlh I 4lhMonlh I 51hMOnlh 1 61h Monlh I 71h Monlh I 8th Month I 9ih Month 1 lOlh Month I l l l h Month I1 12Monlh on 0 (270)// (270)11 0 I( O N O H 0 0
0 977 iI 9fi It 0 0 0 0 0 0 0 0 0 0 0 0 0
8 36 0
18 0
(145)
217 0 0 1
0 0 0 0 0 0 0
(2,784) 1 2
(44) 41
3.728 0 0
(26)
(30)
(101)
0 0 I/ 0 0 0 0 0 0 0 0 0 0 (5) 71 5
15 13 0
(96) (19) 107
0 0 0
(101) 1,208
0 0 0 0
(1.208) 0
(2,473) 0 4
61 (84)
3,569 84
(9oj)// 0 0 II
0 0 0 0
(6) 14 0 2 (9) 0
(770) (64) (47)
0 0 0
(98) 0
384 277 42 9 0 0
(3.597) (3)
(36) 157)
0 2,397
0 0
(22) 37y
0 0
0
209 I/ 2:8//
352 0 I/ 3,002 0 I/
8 II 19 II
0 2,966
0 (120) (19)
(1331 1,654
19 (975) (18) (451
(189) (1,245)
578 16 41
(81) 9 0
15 0 0
0 0
41 (5581 (309)
0 0 0
85 339
0 (17,120)
(18) (226) (720)
(451
1 3,931
70 22,414
(126) 49.425
KPSC Case No. 2005-00341 Commission Staff 1” Set Dnia Request
Order Dated September 21,2005 Item No. 22 Page 1 of 1
Kentucky Power Company
REQXJEST
Describe how the test-year capitalization rate was deteriiiiiied. If differing rates were used for specific expenses (i.e., payroll, clearing accouiits, depreciation, etc.), indicate the rate and liow it was deteriniiied. Indicate all proposed clianges to the test-year capitalization rate and liow the changes were deteriiiiiied.
RESPONSE
I<PCo does not have a predetermined capitalization rate. Eiiiployees directly charge either lo expeiise or capital jobs based on tlie activity performed. The clearing account overheads are distributed between operating expense and capital based on the direct labor charged. The Coiiipaiiy has filed a new depreciation study with this rate case filing.
WITNESS: Errol K Wagner
KPSC Case No. 200500341 Commission Staff 1’* Set Data Request
Order Dated September 21,2005 Item No. 23 Page 1 of 18
Kentucky Power Company
RIL,QUUEST
Provide the following:
a. jurisdictioiial operating expense accounts for eacli iiiontli of tlie test year to the same month of the preceding year for each account or subaccount included in Kentucky Power’s chart of accounts. See Forinat 19.
A schedule showing a comparison of the balance in tlie total company and Kentucky
b. operating expense account balance for tlie test year and each of tlie 5 calendar years preceding the test year for each account or subaccount included in Kentucky Power’s annual report. (Electric - FERC Form No. 1 , pages 320-323.) Show tlie percentage of increase or decrease of each year over the prior year.
A schedule, in comparative form, sliowiiig tlie total company and Kentucky jurisdictional
c. A schedule of total company and Kentucky jurisdictional salaries and wages for the test year and each of the 3 calendar years preceding the test year as shown in Forinat 23c. Show for each time period the amount of overtime pay.
d. iion-union employees for tlie test year and tlie 3 preceding calendar years.
A schedule showing the percentage of increase in salaries and wages for both union a i d
Please note that the Company does not perfom a jurisdictional cost of service study for aiiy years except for a test year. Therefore, jurisdictional cost of service information is not available for any years except tlie test year.
a. Please see attached pages 2 tlxougli 11. b. Please see attached pages 12 through 16. c. Please see attached pages 17 though 18.
KPSC Case No. 200500341 Commission Staff 1'' Set Data Request
Order Dated September 21,2005 Item No. 23
Page l a of 18
d. The perceiitage of increase in salaries and wages is the same for both union and non-union employees as sliowii below:
Union and Non-Union
Year Hourly Salary Test Year 3.0% 3.5%
2004 3.0% 3.5% 2003 2.5% 3.5% 2002 3.0% 4.1%
WITNESS: Errol K Wagner, R.K. Wohdias
I KENTUCKY POWER COMPANY
Case No. 2005-00341 I
~ I Comparison of Total Company Test Year Account Balances With Those of the Preceding Year I
KPSC Cars No 2005-00341 Commission Slat1 First Set Data Request
Item No 23a Page 2 01 18
KPSC Case No 200560341 Commission Staff Fmt Set Dala Requerl
llem Na 2% Page 3 Of 18
